CD Skripsi

Pengaruh Kinerja Pegawai, Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Pengelolaan Keuangan Daerah Dengan Pengaruh Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Opd Kabupaten Pelalawan)

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This study aims to determine the effect of employee performance, regional
financial accounting systems, and human resource competencies on the
effectiveness of regional financial management which is moderated by the
government's internal control system. This research was conducted at Pelalawan
District OPD. The data used in this study are primary data that is questionnaire.
The population in this study were employees who worked at the Regional
Apparatus Organization in Pelalawan Regency, amounting to 27 OPD. This study
uses purposive sampling. The number of samples in this study were 81
respondents, from each OPD 3 respondents would be taken with the criteria of the
Head of the OPD, Head of Finance and Treasurer. The analysis technique in this
study uses multiple regression analysis and moderated regression analysis (MRA)
and is performed using SPSS. The results of this study indicate that: (1) Employee
performance influences the effectiveness of regional financial management with a
regression coefficient of 0.001; (2) The regional financial accounting system
influences the effectiveness of regional financial management with a regression
coefficient of 0.022; (3) Human resource competence does not affect the
effectiveness of regional financial management with a regression coefficient of
0.626; (4) The government's internal control system is able to moderate the effect
of employee performance on the effectiveness of regional financial management
with a regression coefficient of 0.038; (5) The government's internal control
system is able to moderate the effect of the regional financial accounting system
on the effectiveness of regional financial management with a regression
coefficient of 0.004; (6) The government's internal control system is able to
moderate the effect of human resource competencies on the effectiveness of
regional financial management with a regression coefficient of 0.035.
Keywords : Employee Performance, Regional Financial Accounting System,
Human Resources Competence, Effectiveness of Regional Financial
Management, Government Internal Control System.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0238)

Penerbit

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

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0238)

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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