Image of Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Empiris Pada Opd Kabupaten Rokan Hilir)
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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Empiris Pada Opd Kabupaten Rokan Hilir)

ABSTRACT
This study aims to analyze the effect of human resource competence, internal
control systems, and the role of internal audit on the quality of local government
financial reports in Rokan Hilir Regency with organizational commitment as
moderation. This study uses a quantitative approach. The population and sample
in this study amounted to 28 regional work with 112 respondents. The sampling
technique used purposive sampling. The data analysis method used by researcher
Moderated Regression Analysis (MRA) using the SPSS version 24. The results
show that: (1) Human resource competen significant affects on the quality of
regional financial reports. (2) The internal control systems significant affects on
the quality of regional financial reports. (3) The role of internal audit no
significant affects on the quality of regional financial reports. (4) Organizational
commitment cannot moderate the effect of human resource competence on the
quality of regional financial reports. (5) Organizational Commitment can
moderate the influence of the internal control system on the quality of regional
financial reports. (6) Organizational commitment can moderate the influence of
the role of internal audit on the quality of regional financial reports.
Keywords : Human resource competency, internal control system, the role of
internal audit, organizational commitment, quality of regional financial reports

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0025)
02 03. 121 (0025)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0025)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0025)
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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