CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Pada Satuan Kerja Perangkat Daerah Di Kota Pekanbaru)

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This study aims to provide empirical evidence and analyze the effect of human resource capacity (HR), the use of information technology and internal control systems on the quality of information on local government financial reports.
The population in this study was 33 Regional Apparatus Work Units with a sample of 23 Regional Apparatus Work Units and analyzed as many as 69 employees, using total sampling sampling technique. This study uses primary data by distributing questionnaires. Data collection techniques are interviews, questionnaires and documentation. The analytical method used in this research is multiple linear regression. The analytical tool used in this research is the SPSS program.
The results of this study conclude that the variable of human resource competence has a significant effect on the quality of financial reports at the Pekanbaru City Regional Apparatus Organization. The variable of the use of information technology has a significant effect on the quality of financial reports at the Pekanbaru City Regional Apparatus Organization. The internal control system variable has a significant effect on the quality of financial reports at the Pekanbaru City Regional Apparatus Organization. The value of R2 in this study is 0.565 (56.5%), it can be seen that the influence of human resource competence, the use of information technology and internal control systems on the quality of financial reports at the Pekanbaru City Regional Apparatus Organization is 56.5%, while the remaining 43.5% is explained by other variables not used by the researcher, such as regional financial management, regional financial accounting system and organizational commitment.
Keywords : Human Resource Capacity, Utilization of Information Technology and Internal Control Systems on the Quality of Information on Local Government Financial Reports

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1502110945

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI – AKUNTANSI., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1502110945

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

nadya

Versi lain/terkait

Lampiran Berkas

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