CD Skripsi

Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi Dan Pengawasan Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada OPD Pemerintah Kabupaten Rokan Hulu) Tahun 2023-2024

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This research aims to determine the influence of the variables Human Resource Competency, Information Technology and Internal Control on Financial Management Accountability (Empirical Study on OPD in Rokan Hulu Regency). The type of data source used in this research is primary data. The population in this study was 45 OPDs and sub-districts. The sampling technique used in the research was purposive sampling, so that a sample of 29 OPDs was obtained. The method in this research uses a quantitative approach. Data processing in this research uses SEM-PLS using the structural equation modeling method, namely testing the validity and reliability of instruments, testing models between variables and testing model suitability. The research results show that the influence of human resource competence and internal supervision influences the accountability of regional financial management. Meanwhile, information technology has no effect on accountability in regional financial management. The implications of this research have positive and negative impacts that are different from the research reference Susanti, E., Elviza, E., & Zuhrina, Z. (2022). The Influence of Human Resource Competency and the Use of Information Technology on the Accountability of Village Fund Management in Glumpang Baro District, Pidie Regency. Muhammadiyah Accounting Journal (JAM), 12(1). which states that HR Competency and Information Technology have a positive effect on accountability.

Keywords : Human Resources Competency, Information Technology, Internal Control

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110038

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110038

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

Vina

Versi lain/terkait

Lampiran Berkas

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