CD Tesis

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris Pada OPD Kota Dumai)

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This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the internal control system affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the Dumai City. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.
Based on hypothetical testing through multiple regression analysis shows the result of thitung>ttabel which is 3,943 > 1,998 with a significance value of 0.000 and an error rate (alpha) of 0.05. From the results of the test, it can be concluded that human resource competency has a significant effect on the quality of regional financial statements, so that H1 is accepted. For H2 the test results showed that thitung>ttabel is 4.737> 1.998 with a significance value of 0.000 and an error rate (alpha) of 0.05. From the results of the test, it can be concluded that the implementation of the regional financial accounting system has a significant effect on the quality of regional financial statements, so that H2 is accepted. In the H3 test it was able to produce a thitung>ttabel of 3.322> 1.998 with a significance value of 0.001 and an error rate (alpha) of 0.05. From the results of the test, it can be concluded that the internal control system has a significant effect on the quality of regional financial statements, so that H3 is accepted. The results of this study revealed that there is a positive influence of human resource competency variables, the application of regional financial accounting systems and internal control systems on the quality of regional financial statements.
Key words: Quality of financial statements, human resource competencies, regional financial accounting systems, and internal control system.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0040)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 120 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (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

FATAH

Versi lain/terkait

Lampiran Berkas

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