CD Tesis

Faktor-Faktor Yang Mempengaruhi Implementasi PP 71 Tahun 2010 Dengan Pengendalian Intern Sebagai Variabel Intervening Pada Pemerintah Kabupaten Indragiri Hulu

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Government Regulation Number 71 of 2010 is a Government Accounting Standard that uses an accrual basis in recognizing income, expenses, assets, debt, and equity in financial reporting, and recognizes income, expenditure and financing in the budget usage report based on cash basis. PP No. 71 of 2010 came into force in 2010 and the local government must implement PP 71 of 2010 in the year of 2015.
This study aims to examine and analyze the factors that influence the implementation of PP 71 of 2010 with internal control as an intervening variable in the Indragiri Hulu Regency. This research is a perception research with the study population are all financial officer of local government from 45 local government agencies (OPD) in the Indragiri Hulu Regency. The sampling method was purposive sampling and the number of samples was 163. The data obtained were analyzedby using partial least squares (PLS) version 5.
The results showed that the competency of human resources (HR), organizational commitment, training of accounting staff and internal control had an effect on the implementation of PP No. 71 of 2010. This study could not prove the effect of technology of SIMAKDA and level education on the implementation of PP No. 71 of 2010. Further analysis found that organizational commitment and training for accounting staff influence the implementation of PP No 71 of 2010 through internal control. However, internal control is not proven to be a mediator that mediate the relationship among competency of human resource, the technology of SIMAKDA and level education to the implementation of PP 71 of 2010.

Keywords: Human Resources Competence, SIMAKDA technology, organization commitment, accounting staff training, educational level, intern control, and the implementation of Government Regulation Number 71 in 2010.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0039)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xv, 165 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0039)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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