Image of Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengelolaan Aset Tetap dan Peran Internal Audit terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern sebagai Variabel Moderating (Studi pada Pemerintah Provinsi Riau)
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Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengelolaan Aset Tetap dan Peran Internal Audit terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern sebagai Variabel Moderating (Studi pada Pemerintah Provinsi Riau)

In the BPK-RI inspection report (LHP) on the Riau Provincial Government's financial statements for 2017 there are still many findings related to internal control systems and issues of non-compliance with statutory provisions. The purpose of this study was to analyze the influence of human resource competencies, utilization of information technology, management of fixed assets and the role of internal audit on the quality of financial statement information with an internal control system as a moderating variable in the Riau Provincial Government. The population in this study are officials or employees involved in the management of regional finances in the Regional Apparatus Organization (OPD) of Riau Provincial Goverment. The sampling technique in this study using saturated or census sampling, with total sample 120 (one hundred and twenty) people/respondents. The data collection method is using survey method, data sources is using primary data and data analysis to test hypotheses is using multiple regression analysis.
Research results show that human resource competency, information technology utilization, management of fixed assets and the role of internal audit partially influence the quality of government financial statement information, internal control systems moderate the influence of fixed asset management and the role of internal audit on government financial statement information quality, while internal control system is not able to moderate the influence of human resources and the use of information technology on the quality of government financial statement information.

Keywords: Competence of human resources, utilization of information technology, management of fixed assets the role of internal audit of financial statement information quality.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0030)
10 07. 219 (0030)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0030)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 142 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0030)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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