CD Tesis

Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Alokasi Khusus Dengan Penerapan Sistem Pengendalian Intern Sebagai Pemoderasi

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This study aims to find empirical evidence of the effect of Human Resource
Competence, Organizational Commitment and Utilization of Information
Technology on the Management of Special Allocation Funds with the
Implementation of an Internal Control System as a moderator. This research was
conducted at the Regional Apparatus Organizations in Bengkalis Regency. The
sampling technique used purposive sampling by sending questionnaires to
echelon officials and staff who manage the Special Allocation Fund (DAK). The
160 questionnaires distributed were processed using Structural Equation
Modeling-Partial Least Squares (SEM-PLS) analysis.
The results of the study prove that there is an influence of Organizational
Commitment and Utilization of Information Technology on the Management of
Special Allocation Funds. Meanwhile, Human Resource Competence cannot
influence the Management of Special Allocation Funds. The application of
Internal Control System is only able to moderate the relationship between the
Utilization of Information Technology and the Management of Special Allocation
Funds but is unable to moderate the relationship between Human Resource
Competence and Organizational Commitment and the Management of Special
Allocation Funds in Regional Apparatus Organizations in Bengkalis Regency.
Key Words : Management of Special Allocation Funds, Moderation,
Implementation of Internal Control System.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910246971

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910246971

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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