Image of Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Sopd Pemerintah Daerah Kabupaten Indragiri Hilir)
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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Sopd Pemerintah Daerah Kabupaten Indragiri Hilir)

This study aims to examine the factors that affect the quality of local government financial statements (empirical studies on SOPD local government Indragiri Hilir regency).The sample technique used is purposive sampling. The object of this research is SOPD Kabupaten Indragiri Hilir with sample 90 responden. Statistical methods used to test the research hypothesis are multiple linear regression and using Statistical Product and Service Solution (SPSS) software version 23.0The results of this study prove that the influence of human resource quality does not affect the quality of financial statements with a significant level of 0.892. Internal control system has an influence on the quality of financial report with a significant level of 0.001. Utilization of information technology does not affect the quality of financial statements with a significant level of 0.656. And the supervision of regional finance affects the quality of financial statements with significant level of 0.000. The coefficient of determination R2 found that 50.1% of the independent variables in this study are able to influence the dependent variable, while the remaining 49.9% is influenced by other variables not examined in this study.
Keywords: Quality of human resources, internal control system, utilization of information technology, supervision of regional finance and quality of local government financial report.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0376)
02 03. 117 (0376)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0376)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 107 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0376)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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