CD Tesis

Analisis Pengaruh E-Government Dan Sistem Pengendalian Intern Terhadap Implementasi Tata Kelola Keuangan Pemerintah Kota Pekanbaru

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Regional financial governance is all activities that include planning,
implementation, administration, reporting, accountability, and supervision of
regional finances. Financial management by local governments is carried out as a
form of accountability for the use of the budget. Through good financial
management, it is expected to produce accountable regional financial reports.
This study aims to examine and analyze the effect of the implementation of egovernment
and the Internal Control System on the financial management of the
Pekanbaru City Government. The population in this study is Regional Apparatus
Organizations (OPD) in Pekanbaru City, while the sample is all Regional
Apparatus Organizations (OPD) in Pekanbaru City as many as 44 OPD.
Respondents were taken by means of quota sampling, so that the number of
respondents was 131 people. Data analysis using multiple linear regression
method.
The results of the study obtained the value of the coefficient of
determination (Adj R2) of 0.799 or 79.90%. This figure explains that 79.90% of
the financial management of Pekanbaru City OPD is influenced by e-government
and internal control systems. While the remaining 20.10% financial governance is
influenced by other variables that are not included in this regression model. The
results of data processing show that t-count > t-table is 4.493 > 1.980 with a
significance value of 0.000 < from of 0.05. This means that the implementation of
e-government has a significant effect on the implementation of OPD financial
governance in Pekanbaru City. The internal control system variable shows that tcount
> t-table is 5.360 > 1.980 with a significance value of 0.016 < from of 0.05.
The results of the study prove that the internal control system has a significant
effect on the implementation of financial governance in Pekanbaru City OPD, so
that the second hypothesis (H2) can be proven.
Based on the results of the analysis, it can be concluded that e-government
and internal control systems have a significant effect on OPD financial
governance in Pekanbaru City.
Key Words : E-government, Internal Control Systems, Financial Governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246370

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246370

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

FATAH

Versi lain/terkait

Lampiran Berkas

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