CD Skripsi

Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Pengawasan Fungsional Dan Akuntabilitas Keuangan Terhadap Efektivitas Pengelolaan Keuangan Badan Layanan Umum Daerah (Blud) Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Moderasi (Studi Kasus Pada Puskesmas Di Kabupaten Indragiri Hilir)

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ABSTRACT
This study aims to determine the effect of the use of information technology, human resource competency, functional supervision and financial accountability of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 104 respondents. However, only 90 (86,5%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05).
The results of this study indicate that the use of information technology, human resource competencies, functional supervision and financial accountability has an effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology of the effectiveness of financial management bodies regional public services. While the government's internal control system is not able to moderate the competence of human resources, functional supervision and financial accountability on the effectiveness of the financial management of regional public service agencies in the Indragiri Hilir district.
Keywords: effectiveness of financial, Information Technology, Human Resources, Functional Supervision, Financial Accountability, Regional Public Service Agency, and government's internal control system

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111084

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111084

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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