Image of Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Dengan Kompetensi Sumberdaya Manusia Sebagai Pemoderasi Pada Satuan Kerja Perangkat Daerah (Skpd) Kabupaten Bengkalis
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Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Dengan Kompetensi Sumberdaya Manusia Sebagai Pemoderasi Pada Satuan Kerja Perangkat Daerah (Skpd) Kabupaten Bengkalis

This study aims to examine and analyze the effect of the application of government accounting standards on the quality of financial reporting information, internal control system of the quality of financial reporting information., The influence of human resources in moderating the application of government accounting standards on the quality of financial reporting information. This research is a correlational research. The sample in this research is using convenience sampling method that is SKPD in Bengkalis Regency. Respondents involved in this research were 102 respondents consisting of officials of echelon II, III and IV which consists of heads of SKPD, chief financial officer and finance department. Based on the analysis conducted, show thar R2 values obtained 0,655 (65%) wich meant that Government Accounting standards, Internal Control System and Human Resources Competency of Quality of Financial Statements.technical analysis for test hypotesis that used in this research are multiple linear regresion.the result of this research showed that Government Accounting standards has an influence on the Quality of Financial Statements with sigificancy 0,000, Internal Control System has an influence on the Quality of Financial Statements with sigificancy 0,000 and Human Resources Competency has an influence on the Quality of Financial Statements with sigificancy 0,032. Keywords: Quality of financial report, Application of Government Accounting Standards, Internal Control System, Human Resource Competence

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0001)
02 03. 118 (0001)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0001)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 74 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0001)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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