Image of Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi, Pengelolaan Aset Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada OPD Kabupaten Rokan Hilir)
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Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi, Pengelolaan Aset Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada OPD Kabupaten Rokan Hilir)

This research aims to investigate the effect of human resources capacity, technology use, and assets management towards the quality of local government financial report, with government internal monitoring system and organization commitment as moderating variable (the study on OPD Rokan Hilir Regency). Data collection was conducted through questionnaires which filled in by 115 respondents, the staff of civil servants, in Rokan Hilir Regency. Data analysis was by using moderate regression analysis (MRA) and multiple linear regression by using IBM SPSS version 21.
The results of this research show that the capacity of human resources, technology usage, and assets management have effect towards the quality of local government financial report in Rokan Hilir Regency. This research also found out that internal monitoring system moderates the effect of human resources capacity, technology use, and assets management towards the quality of local government financial report in Rokan Hilir Regency. Furthermore, variable organization commitment also moderates the effect of human resources capacity, technology use, and assets management towards the quality of local government financial report in Rokan Hilir.

Keywords: Human Resources Capacity, Technology Use, Assets
Management, Government Internal Monitoring System,
Organization Commitment

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 218 (0060)
10 07. 218 (0060)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0060)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi.,
Deskripsi Fisik
xv, 140 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0060)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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