CD Tesis

Pengaruh Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan, Dan Efektivitas Pengendalian Internal Terhadap Akuntabilitas Publik Dengan Komitmen Organisasi Sebagai Moderasi (Studi Pada Pemerintah Kota Pekanbaru)

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The implementation of regional autonomy can increase regional
independence, improve transparency and public accountability for regional
financial management, increase government responsiveness to public needs,
increase public participation in regional development, and improve the efficiency
and effectiveness of democratic financial management in the regions. The
granting of regional autonomy and fiscal decentralization is expected to improve
the efficiency, effectiveness, and accountability of the public sector in Indonesia.
This study aims to see and determine the effect of human resource
competence, quality of financial reports, effectiveness of internal control with
organizational commitment as a moderating variable on public accountability.
The formulation of the problem is whether human resource competencies, quality
of financial reports, effectiveness of internal control affect public accountability.
Is organizational commitment able to strengthen the variables of human resource
competence, quality of financial reports, effectiveness of internal control on
public accountability.
The research method used in this research is quantitative. The population
in this study are all organizations that perform public services in the Pekanbaru
City Government, except for the District, namely OPD, Regional Hospitals, and
Puskesmas. Respondents in this study were the head of OPD, director of RSD,
head of puskesmas, head of field and/or head of section, with a total sample of
145 respondents. Data analysis using structural equation modeling (SEM) based
on Partial Least Square (PLS). The results of this study are human resource
competencies, quality of financial statements, effectiveness of internal control
affect public accountability. Organizational commitment is also able to strengthen
the influence of human resource competencies, quality of financial reports,
effectiveness of internal control on public accountability.
Based on this research, the theoretical implications can provide stronger
consideration of previous research and the theory that has been explained. The
practical implications in this study include the Pekanbaru City Government being
able to improve the quality of human resource competencies, the quality of
financial reports, the effectiveness of internal control by supporting and
facilitating all employees through adequate skills and training.
Key words: Human Resources Competence, Financial Report Quality, Internal
Control Effectiveness, Organizational Commitment, Public
Accountability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247699

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247699

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

FATAH

Versi lain/terkait

Lampiran Berkas

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