Image of Pengaruh Tekanan Eksternal Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan Dengan Akuntabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Skpd Kabupaten Kampar)
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Pengaruh Tekanan Eksternal Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan Dengan Akuntabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Skpd Kabupaten Kampar)

This research aims to investigate the influence of external pressure and the competence of human resources towards the implementation of financial reporting transparency with accountability as a moderating variable. The research was conducted at SKPD in Kampar. The population in this research is the head of department, chief financial officer and chief financial subpart or financial staff. The sum of the research samples are 72 respondents from the Office 24 SKPD Kampar regency. The sampling method used in this research is purposive sampling, data processing method used in this research is multiple regression analysis (multiple regressionanalysis) and moderation regression analysis (moderate regression analysis) using SPSS software 20 version to process the data. The results of this research indicate that the variable external pressure does not affect the implementation of the transparency of financial reporting with significant value 0,076. Variable competence of human resources implementation affect the transparency of financial reporting with significant vakue 0.000. Accountability can not moderate external pressure relation toward transparency of financial reporting with significant value 0,324 and may moderate the relationship between the human resources on conpetency on the implementation of final reporting transparency with significant value 0,001. Keywords: external pressure, the competence of human resources, accountability, implementation of final rerorting transparancy .

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0129)
02 03. 117 (0129)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0129)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 107 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0129)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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