CD Skripsi
Pengaruh Sistem Pengendalian Internal, Kompetensi Sdm, Dan Partisipasi Anggaran Terhadap Akuntabilitas Kinerja Opd Di Kabupaten Rokan Hulu Provinsi Riau (Studi Empiris Pada Opd Di Kabupaten Rokan Hulu Provinsi Riau)
ABSTRACT
This study aims to determine the effect of the internal control system on human
resource competence, and budgetary participation on the accountability of OPD
performance in Rokan Hulu Regency. The research population is OPD (Regional
Apparatus Organization) in Rokan Hulu Regency, Riau Province. The number of
samples was 45 OPD. To determine the selected sample for each OPD, the
proportional stratified random sampling technique was used. The analysis of the
data used in this study is Smart PLS while the data used is a questionnaire that
has been filled out by each OPD. The results of this study indicate that the
internal control system support has no effect on performance accountability,
human resource competence has no effect on performance accountability, and
budget participation affects performance accountability.
Kata Kunci : Internal Control System, Human Resource Competence, Budget
Participation, Performance Accountability
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