Image of Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sumber Daya Manusia, Pengendalian Intern Akuntansi Dan Komitmen Organisasi Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)
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Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sumber Daya Manusia, Pengendalian Intern Akuntansi Dan Komitmen Organisasi Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)

The purpose of this research was to identify and analyze about : 1) The Effect Of Information Technology Utilization to the Reliability of Financial Reporting. 2) The Effect Of Human Resources Quality Utilization to the Reliability of Financial Reporting. 3) The Effect Of Acounting Internal Control Utilization to the Reliability of Financial Reporting. 4) The Effect Of Comitmen Organisation to the Reliability of Financial Reporting. The population of this study are employees in OPD Kabupaten Rokan Hilir. Data used in this research is primary data with questionnaire as instrument.The method used in sample selection is sensus sampling. The number of samples in this study was 81 respondents. Hypothesis test used in this research is statistical t test. Data analysis technique used in this research is multiple linear analysis using Statistical Product and Service Solution (SPSS) version 20.0. The results show that information technology utilization effect to the reliability of financial reporting which result > that is 4,140 > 1,991 and sig.t (0,000) < 0,05. Human resources quality effect to the reliability of financial reporting which result > that is 2,387 > 1,991 dan sig.t (0,019) < 0,05. Acounting internal control effect to the reliability of financial reporting which result > that is 3,313 > 1,991 dan sig.t (0,001) < 0,05. Comitmen organisation effect to the reliability of financial reporting which result > that is 5,032 > 1,991 dan sig.t (0,000) < 0,05. As a result of R Square is 0,621 or 62,1%. Explain that 62,1% reliability of financial reporting influenced by information technology utilization, human resources quality, acounting internal control and comitmen organization. While the 37,9% influenced by other variables not included in this study.
Keywords: Information Technology Utilization, Human Resources Quality, Acounting Internal Control,Comitmen Organisation, Reliability of Financial Reporting

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0161)
02 03. 118 (0161)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0161)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 90 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0161)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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