Image of Faktor-Faktor Yang Mempengaruhi Akuntabilitas Keuangan Daerah: Komitmen Organisasi Sebagai Variabel Pemoderasi (Studi Pada OPD Pemerintah Kabupaten Rokan Hilir)
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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Keuangan Daerah: Komitmen Organisasi Sebagai Variabel Pemoderasi (Studi Pada OPD Pemerintah Kabupaten Rokan Hilir)

Financial accountability is the responsibility regarding financial integrity, disclosure and compliance with laws and regulations. The objective of this accountability is the regional financial statements presented by government agencies. This study aims to investigated the influencing factors of regional financial accountability, that is the government's internal control system, regional financial management information systems and human resource competencies with organizational commitment as moderating. The population in this study were all employees of the regional apparatus organization in Rokan Hilir regency. While the sample taken was 123 people with considerations directly related to financial management. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS).
The results of this study indicate that the government's internal control system, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment strengthens the influence of regional financial management information systems on regional financial accountability, but organizational commitment does not strengthen the influence of government internal control systems and human resource competencies on regional financial accountability..

Keywords : Regional financial accountability, government internal control systems, regional financial management information systems, human resource competencies and organizational commitment

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0075)
10 07. 219 (0075)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0075)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 113 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0075)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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