Image of Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi, Komitmen Organisasi Dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Pemerintah Kabupaten Bengkalis Tahun 2019)
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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi, Komitmen Organisasi Dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Pemerintah Kabupaten Bengkalis Tahun 2019)

ABSTRACT
This study aims to examine the influence of Human Resources Competence, Internal
Control Systems, Utilization of Information Technology, Organizational Commitment and
Regional Financial Supervision on the Quality of Regional Government Financial Reports.
The population of this study was the Regional Apparatus Organization (OPD) in Bengkalis
Regency, which amounted to 35 OPD. The sample in this study amounted to 105 respondents.
The method of determining the sample uses a purposive sampling method with certain
criteria, namely structural officials and officials who carry out the function of accounting /
financial administration (head of finance, treasurer and staff of financial statement
preparation) and have a minimum service period of one year. The data used are primary
data. Data were collected by questionnaire that was distributed directly to respondents. The
data analysis technique in this study uses Structural Equation Modeling (SEM) using the
Outher Model Evaluation measured through convergent validity, discriminant validity and
composite reliability and using the Inner Model Evaluation, namely the average part
coefficient (APC), average r-squared (ARS), average adjusted r-squared (AARS) and average
block variance inflation factor (AVIF) using PLS (partial least square) software program
version 6.0.From the test results show that human resource competency variables (X1),
internal control systems (X2), utilization of information technology (X3), organizational
commitment (X4) and regional financial supervision (X5) affect the quality of financial
statements (Y).
Keyword : Competence Of Human Resource, Internal Control System, Utilization of
Information Technology, Organization Commitment, Regional Financial
Supervision, Quality of Financial Reports.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0062)
02 03. 120 (0062)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0062)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0062)
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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