Image of Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Penyajian Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Intervening (Studipada Satuan Kerja Perangkat Daerah Kota Dumai)
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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Penyajian Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Intervening (Studipada Satuan Kerja Perangkat Daerah Kota Dumai)

This study aims to determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. The study population was all employees units Dumai City. Samples of this study was 102 respondents using purposive sampling. Methods of data analysis used in this research is the analysis of the path with the help of SPSS software. The results of testing the hypothesis in this study shows the area of financial accounting system implementation and presentation of financial statements does not directly influence the accountability of financial management. However, the area of financial accounting system implementation and presentation of financial statements a influence on the internal control system. Internal control system affects the accountability of financial management. Implementation of the area of financial accounting system indirect effect on financial management accountability through internal control systems as mediation or intervening variable. And presentation of financial statements indirect effect on financial management accountability through internal control systems as mediation or intervening variable Keywords : Regional Financial Accounting System Application, Presentation of Financial Statements, Financial Management Accountability, Internal Control System

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0012)
02 03. 117 (0012)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0012)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
x, 119 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0012)
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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