CD Skripsi

Komitmen Organisasi Memoderasi Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai)

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This study aims to determine the effect of human resource competencies , internal control system, and regional financial accounting system to the quality of financial statement with organizational commitment as a moderator. This study uses primary data that is the research data obtained directly from respondents in the form of questionnaires that contain a number of question related to the problem under study. The population in this study is the financial section of the regional apparaturs organization (OPD) Kota Dumai as many as 33 OPD and taken 3 respondents. The questionnaire distributed to 99 respondents, taken by the method of purposive sampling. Each of the population represented 3 respondents namely head of finance, treasurer, and finance staff. The questionnaires were distributed to respondents, and were collected again with complete answers obtained from 96 respondents. Methods of data analysis used in the study this is a moderate multiple regression with the help of SPSS 21.00 software. From the results of tests that have been down with t test shows that (1) human resource competencies has a significant effect to the quality of financial statement, Pvalue of 0.000 (0.000 < 0,05); (2) internal control system has a significant effect to the quality of financial statement, Pvalue of 0.000 (0.000 < 0,05); (3) regional financial accounting system has a significant effect to the quality of financial statement, Pvalue of 0.000 (0.000 < 0,05); (4) human resource competencies has a significant effect to the quality of financial statement moderated by organizational commitment, Pvalue of 0.024 (0.024 < 0,05); (5) internal control system has a significant effect to the quality of financial statement moderated by organizational commitment, Pvalue of 0.006 (0.006 < 0,05); (6) regional financial accounting system has a significant effect to the quality of financial statement moderated by organizational commitment, Pvalue of 0.014 (0.014 < 0,05). Regression analysis yields coefficient of determination (R2) square of 0,633 meaning 63,3% variation of dependent variable can be explained by variation of independent variable independent variable in this research able to influence dependent variable, while the rest of 36,7% influenced by other variable which not included in this study.
Keyword : competence, internal control system, accounting system, commitment, quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0295)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 106 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0295)

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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