CD Skripsi
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia,Dan Pengawasan Fungsional Terhadap Efektivitas Pengelolaan Keuangan Badan Layanan Umum Daerah (Blud) Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Moderasi (Studi Kasus Pada Puskesmas Di Kabupaten Siak Dan Kabupaten Pelalawan)
This study aims to determine the effect of the use of information technology,
human resource competency, and functional oversight of the effectiveness of financial
management of local public service agencies with the government's internal control
system as a moderating variable. The data used in this study are primary data with
questionnaires as instruments. The number of samples in this study were 112
respondents. However, only 92 (82,14%) respondents returned the questionnaire and
could be processed. Data in this study were analyzed using the Structural Equation
Modeling (SEM) model. Testing the hypothesis in this study using a significance level
of 5% (0.05). The results of this study indicate that the use of information technology,
human resource competencies, and functional oversight effect on the effectiveness of
financial management of regional public service bodies and internal control systems
can moderate the relationship of the use of information technology, human resource
competencies, and functional oversight of the effectiveness of financial management
bodies regional public services
Keywords: Information Technology, Human Resources, Functional Oversight,
Regional Public Service Agency
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