CD Skripsi
Pengaruh Kompetensi Sumber Daya Manusia, Tekanan Eksternal, Komitmen Organisasi, Dan Sistem Pengendalian Intern Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir
The main objective of this study is to examine the competence of human
resources, external pressures, organizational commitment, and internal control
systems in the implementation of financial verification in OPD Rokan Hilir using
data analysis methods using Structural Equation Modelling-Partial Least Square
(SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all
Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample
selection used the slovin method as a measuring tool for calculating sample sizes.
Respondent in this study are head of offices, employees in the section/unit that
manages finance using the application of financial reporting transparency in 40
OPDs in the goverment kabupaten rokan hilir. So the total number of
questionnaires tobe distributed is 120. The results of this study indicate that
Human Resource Competency, External Pressure, Organizational Commitment,
and Internal Control Systems have a positive effect on the Implementation of
Transparency in Regional Government Financial Reporting
Keywords: Implementation of Financial Reporting Transparency, Human
Resources Competence, External Pressure, Organizational
Commitment, Internal Control Systems
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