CD Skripsi
"Pengaruh Kompetensi Sumber Daya Manusia, Pengelolaan Keuangan Daerah, Pemanfaatan Teknologi Informasi, Dan Penerapan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Opd Kota Pekanbaru)"
ABSTRACT
This research aims to analyze the factors affecting the quality of local government financial reporting consisting of the Human Resources Competence, the financial management of the local government, the use of information technology and the application of internal control system. The population in this study is the entire OPD city of Pekanbaru. The samples in this study were 43 OPD of the city of Pekanabrud using saturated sampling or census methods. The type of data used in this study is primary data. The data collection technique uses a questionnaire with a total of 141 respondents. The analytical method used is Double Regression Analysis. The results of this study show that the Human Resource Competence have no influence on the quality of local government financial reporting while the use of Financial Management, information technology and the application of internal control systems have an impact on the financial report quality of the local government. Therefore, this research is expected to contribute to the growth of accounting literature, and the findings will be useful for the Pekanbaru city's OPD inmanaging its financial planning.
Keywords: Quality of local government financial reporting, Human Resource competence, Local government financial management, use of information technology, implementation of internal control system
Tidak tersedia versi lain