CD Skripsi

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Keuangan Pada Badan Layanan Umum Daerah (Blud) (Studi Empiris Pada Rumah Sakit Blud Di Provinsi Riau)

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This research aims to analyze the factors that have an impact on financial management accountability consisting of human resource competency, internal control systems, and organizational commitment to financial management accountability in regional public service agencies (BLUD). This research is quantitative research. The population in this study was the BLUD hospital in Riau Province. The sample in this study was 19 BLUD hospitals in Riau Province and used the saturation sampling method. The type of data used in this research is primary data. The data collection technique used a questionnaire with a total of 114 respondents. The analytical method used is Multiple Regression Analysis. The results of this research indicate that human resource competency and internal control system factors influence financial management accountability, while organizational commitment has no influence on financial management accountability in BLUDs. Therefore, it is hoped that this research can contribute to the growth of accounting literature, and its findings will be useful for Blud hospitals in managing their financial planning.
Keywords : BLUD Financial Management Accountability, Human Resources Competency, Internal Control System, Organizational Commitmen

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112712

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112712

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

Vina

Versi lain/terkait

Lampiran Berkas

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