Pengaruh Kualitas Sumber Daya Manusia Di Bidang Akuntansi, Pemanfaatan Teknologi Informasi,Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating(Studi Pada Skpd Kota Pekanbaru)

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Pengaruh Kualitas Sumber Daya Manusia Di Bidang Akuntansi, Pemanfaatan Teknologi Informasi,Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating(Studi Pada Skpd Kota Pekanbaru)

NATASYA VALITA SIHALOHO / 1202135276 - Nama Orang;

This study aims to demonstrate empirically the effect of the quality of human resource in the field of accounting, the use of information technology, and the financial supervision financial reporting information on value of local government with internal control system as a moderating variable SKPD in Pekanbaru. This study was conducted on 30 SKPD in Pekanbaru using questionnaires. The sample in this study amounted to 90 respondents, while the population are related parties in local government financial reporting Pekanbaru. Data this study uses primary data directly through a questionnaire. The data were analyzed to test the hypothesis using a multiple linear regression analysis and Moderation Regression Analysis (MRA). Once the data was analyzed, it was found that the quality of human resource in the field of accounting and the use of information technology was related to financial reporting information on value of local government, the financial supervision was not related to financial reporting information on value of local government, internal control system was not moderate the relationship between the quality of human resource in the field of accounting, the use of information technology, the financial supervision and financial reporting information on value of local government.
Keywords : Human Resource, Value of Information, Financial and Government.

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Perpustakaan Universitas Riau 02 03. 116 (0005)

02 03. 116 (0005)

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Judul Seri: -
No. Panggil: 02 03. 116 (0005)
Penerbit: Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016
Deskripsi Fisik: xii, 117 hlm.: ill.; 29 cm
Bahasa
ISBN/ISSN: -
Klasifikasi: 02 03. 116 (0005)
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Akuntansi
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Pernyataan Tanggungjawab: DAUS

Pengaruh Kualitas Sumber Daya Manusia Di Bidang Akuntansi, Pemanfaatan Teknologi Informasi,Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating(Studi Pada Skpd Kota Pekanbaru)

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