Image of Determinan Akuntabilitas Keuangan Pemerintah Daerah Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris pada Pemerintah Provinsi Riau)
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Determinan Akuntabilitas Keuangan Pemerintah Daerah Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris pada Pemerintah Provinsi Riau)

The purpose of this research was to identify and analyze the influence of regional financial accounting systems, internal control systems, regional financial supervision, and human resources on local government financial accountability by using information technology as a moderating variable. The population in this research was all regional apparatus organizations within the Riau Provincial government, totaling 33 OPD. The researchers distributed questionnaires using printed questionnaire sheets and submitted them directly to all 132 respondents. This research used the Census Sampling method, where the entire population is sampled. Methods of data analysis using the Structural Equation Model – Partial Least Square (SEM-PLS). The results showed that there is influence of regional financial accounting systems, internal control systems, and human resources on local government financial accountability, there was no influence of regional financial supervision on local government financial accountability, there was an influence of internal control systems and human resources on government financial accountability regions with the use of information technology as a moderating variable, there is no influence of regional financial accounting systems and regional financial supervision of local government financial accountability with the use of information technology as a moderating variable. Regional government financial accountability will be realized if there is good cooperation from all parties involved, starting from planning, implementation, administration, accountability, and supervision in accordance with established procedures and with maximum utilization of information technology.


Keywords : Local government financial accountability, regional financial accounting system, internal control system, regional financial supervision, human resources, utilization of information technology.

Ketersediaan
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Perpustakaan Universitas Riau 2110247005
2110247005
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2110247005
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2110247005
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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