CD Tesis

Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi (Studi Kasus Kabupaten Indragiri Hulu)

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Regional financial management accountability is an obligation to provide reports to other parties on what they did or did not do. Accountability also concerns accountability to all interested parties. Accountability for regional financial management is a term that is applied to measure whether public funds have been used appropriately for the purpose, namely that public funds have been determined and used with relief, that is, if budget management is more transparent in carrying out and assisting and can reflect transparency, the resulting regional financial management accountability is generated. will get better too.
This study aims to examine the effect of transparency, competence, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this research is all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs, with each respondent taken from the head of the department, the head of the sub-division of the program, the head of the sub-division of finance, and staff so that a sample of the population is obtained. 180 respondents using purposive sampling method.
The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management.
Key words: Transparency, competency, financial accounting system, the
accountability of regional financial management, implementation
of the government internal control system.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0080)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xv, 178 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0080)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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