Image of Pengaruh Ketidakpastian Lingkungan, Akuntabilitas Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Penelitian Pada Opd Pemerintahan Kabupaten Indragiri Hulu)
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Pengaruh Ketidakpastian Lingkungan, Akuntabilitas Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Penelitian Pada Opd Pemerintahan Kabupaten Indragiri Hulu)

ABSTRACT
This study aims to find empirical evidence of the Effect of Environmental
Uncertainty, Accountability, and Human Resource Competence on the
Implementation of Transparency of Local Government Financial Reporting. The
population in this study were employees in 30 regional organizations of Indragiri
Hulu Regency. finance, and general treasurer, Head of Sub-Division of
Personnel, and Head of Sub-Division of Planning, totaling 150 people. This study
uses a questionnaire method. The questionnaire method is to distribute a list of
questions (questionnaires) that will be filled out and answered by respondents,
namely those who carry out the functions of the head of the section in the local
government. Hypothesis testing is done by using Multiple Linear Regression
Analysis. The statistical test tool used is the Statistical Product and Service
Solution (SPSS) ver. 20.0 for Windows and Microsoft Excel 2010. The results
show that (1) environmental uncertainty has a significant effect on the
implementation of local government financial reporting transparency with a
significance level of 0.005, (2) accountability has a significant effect on the
implementation of local government financial reporting transparency with a
significance level of 0.000, and (3) human resource competence has an effect on
significant to the implementation of local government financial reporting
transparency with a significance level of 0.001. Based on the results of the
coefficient of determination or Adjusted R2 of 0.449, it shows that the
implementation of transparency in local government financial reporting is
influenced by 44.9% by environmental uncertainty, accountability and
competence of human resources. While the remaining 68% is influenced by other
variables.
Keywords: Environmental Uncertainty, Accountability and Competence of
Human Resources on the Implementation of Transparency of Local Government
Financial Reporting.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0169)
02 03. 121 (0169)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0169)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0169)
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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