CD Skripsi

Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi, Penerapan Sakd Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemda Dengan Spip Sebagai Pemoderasi(Studi Empiris Pada Skpd Di Kota Dumai)

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This study aimed to examine the effect of accounting understanding, use of information systems, implementation of regional financial accounting system and the role of internal audits of the quality of local government financial reports with Government Internal Control System as moderating in Dumai. The population in this study is the echelon III and IV which consists of Chief SKPD, Head of Finance SKPD, and treasurer / reception SKPD.
The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20. Data analysis techniques to test hypotheses using multiple linear regression analysis approach.
Hypothesis testing results show that the understanding of accounting, use of information systems, implementation of the Regional Financial Accounting System and the role of internal audit positive effect on the quality of local government financial reports. Then the Government Internal Control System moderating influence understanding of accounting, use of information systems, implementation of the Regional Financial Accounting System and the role of internal audit significant negative effect on the quality of local government financial reports.
Keywords: quality of local government financial statements, understanding of accounting, use of information systems, implementation of the Regional Financial Accounting System, the role of internal audit, and internal control system of local government.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0318)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xi, 122 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0318)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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