CD Tesis

Faktor Faktor Yang Mempengaruhi Penyusunan Laporan Keuangan SKPD pada Pemerintah ProvinsiRiau

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JOHANA SUKSESI, NPM : 0910248202 “The factors affecting the preparation of financial statement of riau goverment regional working units”, under the supervision of Gunadi and Lena Farida
The research was motivated by the existence of several phenomena that occur in the financial statements on education in the provincial government. Riau, among others, human resources are not qualified accounting, the Governmental Accounting Standards not yet fully understood, the lack of commitment to implement the region's financial accounting in accordance with accounting policies, and optimizing the use of information technology, as well as an increase by the BPK audit opinion from the Fair With Exceptions (WDP ) for the years 2008 to 2009 to Unqualified With Explanation Paragraph (WTP DPP) for 2010.
The purpose of this study is to investigate and analyze the influence of HR, SAP, commitment and Information Technology simultaneously and partially in the preparation of the financial statements on education at the Provincial Government of Riau as well as to understand, inventory and analyze the reasons for the Provincial Government of Riau LKPD get WTP DPP of CPC.
The results showed significant influence of HR, SAP, Commitment and Information Technology of the Preparation of Financial Statements Riau Provincial Government on education can be shown from the value of F count> F table at t = 5% level. F value = 6.752 which is greater than the F table = 2.5046 with the level of probability (p) less than 0.05. From these figures it partially, Ho is rejected, human resources, government accounting standards, commitment and information technology partial effect on the financial statements on education and simultaneously, Ho is rejected, human resources, government accounting standards, commitments and technological information simultaneously influence the preparation of the financial statements on education. Then why they gave the DPP WTP by BPK RI to the provincial government in the Financial Report for Fiscal Year 2010, due to the condition of the financial statements are materially affected by the uncertainty and the BPK found the existence of a material change in the use of accounting principles and methods and to optimize the government's preparation of financial statements area in order that good financial management, local governments would be able to improve the quality of human resources in the Riau provincial government, developing and maintaining Information Technology-wide commitment on education.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 02.113 (0153)

Penerbit

Pekanbaru : Universitas Riau- Pasca Sarjana - Ilmu Adminitrasi., 2013

Deskripsi Fisik

xvi, 130 hlm,:ill,;29cm

Bahasa

ISBN/ISSN

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Klasifikasi

10 02.113 (0153)

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Tipe Media

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Tipe Pembawa

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Edisi

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