Image of Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Sistem Informasi Manajemen Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Pengelolaan Keuangan Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderasi (Studi Empiris Pada Opd Di Kabupaten Siak)
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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Sistem Informasi Manajemen Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Pengelolaan Keuangan Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderasi (Studi Empiris Pada Opd Di Kabupaten Siak)

This study aims to examine the effect of the influence of the application of
the Regional Financial Accounting System, the Regional Information Management
System and the Competency of Human Resources on the Effectiveness of Regional
Financial Management with the Internal Control System of the Government (SPIP) as
the Varıabel Moderatıng. The population of this research is all employees of regional
apparatus organizations (OPD) in Siak Regency, Riau. The sample is determined by
the purposive sampling method. so we obtained a sample of 99 employees who were
respondents of this study. The type of data in this study is primary data in the form of
direct answers from questionnaire distribution. The analytical method used is
Moderated Regression Analysis (MRA). The results of this study conclude: The
application of regional financial accounting systems, regional financial management
information systems, human resource competence affects the effectiveness of
regional financial management. And the Government Internal Control System (SPIP)
can moderate the implementation of regional financial accounting systems, regional
financial management information systems and competence of human resources on
the effectiveness of regional financial management.
Keywords: Financial Accounting System, Information Management System,
Competency, Government Internal Control System and Effectiveness of
Regional Financial Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0154)
02 03. 120 (0154)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0154)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0154)
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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