CD Skripsi
Pengaruh Kompetensi Sumber Daya Manusia, Aksesibilitas, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada OPD di Kabupaten Kampar)
This research aims to examine the influence of human resource competence, accessibility, and internal control systems on the accountability of local financial management. The population in this study consists of Regional Apparatus Organizations (OPDs) in Kampar Regency, totaling 54 OPDs. Meanwhile, the sample in this study was determined based on specific criteria, comprising 31 (OPDs) in Kampar Regency, using the Purposive Sampling method. The research employs a quantitative method with primary data obtained from questionnaire responses measured on a Likert scale. The data analysis technique used in this study is analysis using the Structural Equation Model (SEM) model. The results of this study indicate that human resource competence, accessibility, and internal control systems have an influence on the accountability of local financial management.
Keywords: human resource competence, accessibility, internal control system, local financial management accountability
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