Pengaruh Perencanaan, Kompetensi Sumber Daya Manusia, Dan Regulasi Terhadap P…

This research was purposed to prove empirically on effect of planning, human resource competence, and regulation either partially or moderated by the government's internal control system. This research population was financial manager at working unit of work area of KPPN Pekanbaru. The sample used is 265 respondents. The questionnaire was distributed as many as 265 and only 189 questionna…