Image of Pengaruh Sistem Pengendalian Internal Pemerintah, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Kasus Pada Organisasi Pemerintah Daerah Di Kabupaten Rokan Hilir)
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Pengaruh Sistem Pengendalian Internal Pemerintah, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Kasus Pada Organisasi Pemerintah Daerah Di Kabupaten Rokan Hilir)

Financial statement is a structural presentation from financial position and financial performance of the entity. The purpose of financial statement is to give information about financial position, financial performance and entity cash flow to give benefits for the user of financial statement.This study has several objectives: first, to examine the role of internal control system in financial statement quality. Second, to examine the role of information technology utilization in financial statement quality. Third, to examine the role of human resources competency in the financial statement quality and the effect of organizational commitment as variable moderation. Data is obtained from the quistionaires from 115 respondent from 25 OPD in Kabupaten Rokan Hilir . Using SPSS 21 the results of this study show that internal control system, information technology utilization and human rources competency has an influence on financial statement quality. The results of this study confirm commitment organization only effected relationship between internal control system with financial statement quality.

Keyword : financial statement quality, internal control system, information technology utilization, human resources competency, commitment organization.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0045)
10 07. 219 (0045)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0045)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xvi, 126 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0045)
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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