CD Skripsi
Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Pada Opd Kota Pekanbaru)
ABSTRACT
This study was to examine the effect of internal control systems, human resource competencies, regional financial management and the use of information technology on the quality of the study's financial reports at OPD Pekanbaru city
In this study, the sampled population was 44 regional organizations. Sampling using saturated sampling. The data analysis used in this research is using Structural Equation Model (SEM) based on Partial Least Square (PLS).
The results of this study conclude that the internal control system, regional financial management, human resource competence and the use of information technology affect the quality of financial reports.
Key words: Financial Report Quality, Internal Control System, Regional
Financial Management, Competence of Human Resources and Utilization of Information Technology.
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