CD Skripsi
Pengaruh Sistem Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dimediasi Good Governance (Studi Pada Opd Kota Pekanbaru Provinsi Riau)
ABSTRACT
This study was to examine the effect of the Government Accounting System,
Human Resource Competence and the use of Information Technology on the
quality of local government financial reports mediated by good governance
studies on OPD Pekanbaru City, Riau Province. In this study, the sampled
population was 43 regional organizations. Sampling using purposive sampling
method. The data analysis used in this research is using the Structural Equation
Model (SEM) based on Partial Least Square (PLS). The results of the study
conclude that good governance affects the quality of local government financial
reports, government accounting systems affect good governance, HR competence
and IT utilization do not affect good governance. Government Accounting System
affects the quality of local government financial reports through the mediation of
Good Governance, HR Competence and IT utilization does not affect the quality
of local government financial reports through Good Governance mediation
Keywords: Good Governance, Quality of Local Government Financial Reports,
Government Accounting System, Human Resource Competence, Utilization of
Information Technology
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