CD Skripsi
Pengaruh Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi (Studi Kasus Pada Pemerintah Kabupaten Kampar)
ABSTRAC
This study aims to find empirical evidence related to the Influence of
Regional Financial Accounting Systems, Competence of Government Apparatus
on Performance Accountability of Government Agencies with Government
Internal Control Systems as Moderating Variables (Case Study in Kampar
Regency Government).
The population of this study is the OPD in Kampar district which has the
authority and responsibility in the Kampar district. The sample of this research
was selected using purposive sampling method, namely the determination of the
sample has been determined in advance based on the criteria. Hypothesis testing
was carried out with the help of the SPSS 23 statistical test tool.
The results of this study indicate that the regional financial accounting
system, the competence of government officials on the performance accountability
of government agencies have a significant effect and the variable of the
government's internal control system moderates the independent variables on the
performance accountability of government agencies.
Keywords: Regional financial accounting system, Competence of government
officials, accountability of government agency performance, government internal
control system.
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