Image of Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)
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Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Kabupaten Indragiri Hulu)

This study aims to examine the influence of human resource competencies, the application of government accounting standards, the regional financial accounting system, and the internal control system on the quality of local government financial reports on public sector organizations in Indragiri Hulu district. Data collection of this study uses a questionnaire survey. Questionnaires were submitted to 24 OPDs, consisting of 120 structural officials of OPD in Indragiri Hulu Regency, as many as 105 questionnaires were returned and 102 questionnaires (85%) were filled out completely and could be processed. The data collected was processed using SPSS 21.0 with multiple analyzes to examine the effect of all independent variables on the quality of local government financial reports with a significance level of 0.05 or 5%. Based on the results of the study, it can be concluded that Human Resource Competency t count> t table is 3.297> 1.984 with a significance value of 0.001 and an error rate (alpha) of 0.05. Government Accounting Standards Implementation t count> t table ie 4.806> 1.984 with a significance value of 0.000 and an error rate (alpha) of 0.05. Regional Financial Accounting System t count> t table namely 3.255> 1.984 with a significance value of 0.002 and an error rate (alpha) of 0.05. Internal Control System t count> t table is 2.144> 1.984 with a significance value of 0.035 and an error rate (alpha) of 0.05. The results of this study indicate that there is an influence of human resource competency variables, application of government accounting standards, regional financial accounting systems, and internal control systems on the quality of local government financial reports.
Keywords: quality of local government financial reports, human resource competencies, application of government accounting standards, regional financial accounting systems, internal control systems

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0244)
02 03. 118 (0244)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0244)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0244)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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