CD Tesis

Determinan Kinerja Pemerintah Daerah: Kualitas Laporan Keuangan Pemerintah Daerah Sebagai Variabel Mediasi

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local governments by using the quality of local government financial reports as
mediation. The population in this study are 33 Regional Apparatus Organizations
in the Riau Provincial Government. Respondents in this study are Budget Users
(PA), Heads of Finance Subdivisions, Technical Implementation Officers (PPTK),
Financial Administration Officers (PPK) and treasurers spread across 33
Regional Apparatus Organizations in the Riau Provincial Government. Total
respondents amounted to 165 respondents. This study uses SEM-PLS.
The results of the study show that competence has no effect on the quality
of government financial reports, competence has an effect on local government
performance. Implementation of regulations affects the quality of local
government financial reports, Application of regulations does not affect local
government performance, Internal control systems affect the quality of local
government financial reports, Internal control systems affect local government
performance, Quality of local government financial reports affect local
government performance, Competence does not affect the performance of local
governments through the quality of local government financial reports,
Implementation of regulations does not affect the performance of local
governments, The internal control system affects the performance of local
governments through the quality of local government financial reports. In
addition, the quality of local government financial reports does not mediate the
effect of competence and application of regulations on local government
performance. The quality of local government financial reports mediates the
influence of internal control systems on local government performance.
Keywords: Local government performance, quality of local government financial
reports, competence, application of regulations, internal control system

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246786

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246786

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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