CD Skripsi
Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemanfaatan Teknologi Informasi, Pengawasan Fungsional Dan Sistem Informasi Akuntansi Terhadap Keterandalan Pelaporan Keuangan (Studi Pada Pemerintahan Opd Kabupaten Kampar)
This study aims to examine the effect of human resources, internal control systems, utilization of information technology, functional supervision and accounting information systems on the reliability of financial reporting in the Kampar Regency OPD. The sample in this study is the Kampar Regency OPD. The number of samples in this study were 81 respondents. To test the effect of human resources, internal control systems, utilization of information technology, functional supervision and accounting information systems on the reliability of financial reporting used multiple regression. The test results prove that the Utilization of Information Technology & Accounting Information Systems does not affect the reliability of financial reporting. Whereas human resources, internal control systems & functional supervision have an effect on the reliability of financial reporting in the Kampar Regency OPD. Based on the analysis of the data it can be concluded that the variables of Human Resources affect the Reliability of Financial Reporting of the Kampar OPD Regional Government, because it is known that the value of tcount 2,396> 1,992 with a significant value of 0,019 ( 1.992 with a significant level of 0.012 (
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