CD Skripsi

Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating

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This study aims to analysis the factors that affect the value of financial
reporting information local government with internal control system as a
moderating variable. The study was conducted on 29 OPD located in Kampar
regency in 2017. The sample used as the respondents was taken by using purposive
sampling method. The Questionnaires distributed to 87 respondents, and
successfully collected again with complete answers obtained from 75 respondents.
The analysis tool used in this research is moderated regression analysis (MRA).
The test results show that the quality of human resources has an influence on the
value of local government financial reporting information with significance value
(0.033), the use of information technology has an influence on the value of financial
reporting information local government with significance value (0.023), and
organizational commitment has an influence on the value local government
financial reporting information with significance value (0.001). While the
supervision of regional finance does not affect the value of financial reporting
information local government with a value of significance (0.528). As well as the
quality of human resources does not affect the value of local government financial
reporting information through the moderator of internal control system with the
value of significance (0.138), the use of information technology does not affect the
value of local government financial reporting information through the internal
control system pemoderasi significance value (0.212) supervision of regional
finance does not affect the value of local government financial reporting
information through the moderation of internal control system with significance
value (0,513) and organizational commitment does not affect the value of local
government financial reporting information through moderation of internal control
system with significance value (0,301).
Keywords: Quality of Human Resources, Utilization of Information Technology,
Local Financial Supervision, Organizational Commitment, Internal
Control System, Value of Local Government Financial Reporting
Information

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0040)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

xiii, 138 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0040)

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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