Image of Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah Dengan Pengendalian Intern Sebagai Variabel Intervening (Studi Pada Pemerintahan Kabupaten Indragiri Hilir)
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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah Dengan Pengendalian Intern Sebagai Variabel Intervening (Studi Pada Pemerintahan Kabupaten Indragiri Hilir)

The purpose of this research is to examine the influence of regional financial accounting system and human resource competence and internal control system to the quality of regional financial report and the influence of regional financial accounting system and human resource competence to internal control system. This research is held in SKPD Kab. Indragiri Hilir. The population in this study are all employees of government agencies that exist in the unit of SKPD area Kab. Indragiri Hilir. The sampling technique used in this study is purposive sampling, with 75 respondents from 30 SKPD. Data processing and data analysis in this study using multiple linear analysis by using SPSS. The result of this research showed that Regional Financial Accounting System no signifificantly effect the Quality of Regional Financial Report with significant level of 0,548, Human Resource Competence signifificantly effect the Quality of Regional Financial Report with significant level of 0,000, Regional Financial Accounting System signifificantly effect the Internal Control System with significant level of 0,0311, Human Resource Competence signifificantly effect the Internal Control System with significant level of 0,000, Internal Control System signifificantly effect the Regional Financial Report with significant level of 0,000.
Keywords: Regional financial accounting system, human resource competence, internal control system, quality of financial report.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0381)
02 03. 117 (0381)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0381)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 57 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0381)
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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