CD Skripsi

Pengaruh Kompetensi Aparatur, Sistem Pengendalian Intern Pemerintah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Opd Kabupaten Meranti

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This research was conducted at the Regional Organizations (OPD) of
Kepulauan Meranti Regency. The purpose of this study is to determine the effect of
apparatus competency on the quality of the financial statements of the Meranti
Regency, to determine the effect of the government's internal control system on the
quality of financial reports, to determine the effect of using information technology
on the quality of financial statements. The population in this study are employees who
carry out the accounting function in preparing financial reports at the Regional
Devices Organization (OPD) of Meranti Regency, which includes all Districts
located in Meranti Regency, amounting to 41 OPD. From each OPD will be taken 2
respondents with the criteria of one person from the Head of Finance Subdivision
and 1 person from the Finance / Accounting Staff so that the sample in this study
amounted to 80 respondents and processing data using multiple linear regression
methods with the SPSS program. Based on the results of the research and discussion
that has been carried out, several conclusions can be drawn, namely apparatus
competency, government internal control system, and utilization of information
technology have a positive and significant effect on the quality of financial statements
of Meranti District Organization, competency of apparatus has a positive and
significant effect on report quality finance of the Regional Devices Organization of
Meranti Regency, the government's internal control system has a positive and
significant effect on the quality of the financial statements of the Regional Devices of
Meranti Regency, and the use of information technology has a positive and
significant effect on the quality of financial statements of Meranti District.
Keywords: Apparatus Competence, Government Internal Control System, Use of
Information Technology and Quality of Financial Statements

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0213)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0213)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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