CD Skripsi

Pengaruh Sistem Pengendalian Internal, Penyajian Laporan Keuangan, Aksesibilitas, Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Opd Di Kota Pekanbaru)

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ABSTRACT
This study aims to analyze the influence of Internal Control System,
Presentation of Financial Reports, Accessibility, and Human Resource
Competence on Accountability of Regional Financial Management in Regional
Apparatus Organizations (OPD) in Pekanbaru City. The research method used is
quantitative with data collection through questionnaires. The research sample
consisted of 99 respondents selected by purposive sampling. Data were analyzed
using the Partial Least Squares (PLS) method with the help of SmartPLS software.
The results of the study indicate that Internal Control System, Presentation of
Financial Reports, Accessibility, and Human Resource Competence
simultaneously and partially have a significant effect on Accountability of
Regional Financial Management. The conclusion of this study confirms that
increasing these four variables can improve accountability of regional financial
management in OPD Pekanbaru City. This finding provides important
implications for local governments in strengthening a transparent and
accountable financial management system.
Keyword: Internal Control System, Presentation of Financial Statements,
Accessibility, Human Resource Competence, Accountability of Regional
Financial Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110622

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110622

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

daus

Versi lain/terkait

Lampiran Berkas

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