CD Tesis

Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan Dan Sistem Pengendalian Intern Terhadap Akip Dengan Komitmen Organisasi Sebagai Pemoderasi

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The purpose of this study was to examine and analyze the influence of clarity of budget objectives, reporting systems, and intern control systems on AKIP with organizational commitment as moderating. The population in this study were all regional apparatus organizations (OPD) in Pekanbaru City Government agencies, totaling 45 OPDs. Sampling in this study using purposive sampling method The number of samples taken from the entire population, namely as many as 180 respondents. Data analysis to test the hypothesis using multiple regression analysis (multiple regression analysis) and Moderated Regression Analysis (MRA). The results showed that: The clarity of budget targets has an effect on AKIP, the reporting system has an effect on AKIP, and the intern control system has an effect on AKIP. Organizational commitment moderates the effect of the clarity of budget on AKIP. Organizational commitment moderates the effect of the reporting system on AK1P. Organizational commitment moderates the effect of the intern control system on AKIP.
Keywords: clarity of budget targets, reporting system, intern control system, AKKIP, organizational commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0005)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xiii, 145 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0005)

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

FATAH

Versi lain/terkait

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