Image of Pengaruh Kualitas Aparatur Pemerintah Daerah, Sistem Pengendalian Intern Pemerintah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Opd Di Kota Pekanbaru)
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Pengaruh Kualitas Aparatur Pemerintah Daerah, Sistem Pengendalian Intern Pemerintah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Opd Di Kota Pekanbaru)

ABSTRACT
The quality of financial statements is important to support strategic
decision-making. Despite receiving an unqualified opinion in its audit of the
financial statements, the Audit Board of Indonesia revealed that there were still
issues related to internal control systems and compliance with laws and
regulations. This study aims to examine and analyze the effect of the quality of local
government apparatus, the government's internal control system, and the use of
information technology on the quality of local government financial statements
information (a case study of the local bureaucracy in Pekanbaru City). The
population in this study consists of 49 local government organizations in Pekanbaru
City. The sampling technique used in this study is purposive sampling with criteria
consisting of employees/apparatus from the finance, accounting, and treasury
departments of local government agencies who are involved in recording local
government financial transactions and compiling local government financial
statements. The samples were 33 local government agencies. The data used in this
study was primary data, collected using a questionnaire as a data collection tool.
The questionnaire was tested for validity and reliability before data collection. Data
analysis in this study used the SmartPls Version 4.1.1.2 application. The results of
this study indicated that the quality of local government apparatus has an effect on
the quality of local government financial statement information, the internal control
system of the government does not affect the quality of local government financial
statement information, and the use of information technology has an effect on the
quality of local government financial statement information. Unlike previous
studies, which tended to examine the issue partially, this study used more detailed
indicators and applied them to the local bureaucracy that had received an
unqualified opinion but still had internal control findings.
Keywords: quality of local government apparatus, gics, utilization of information
technology, quality of information local government financial reports

Ketersediaan
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Perpustakaan Universitas Riau 2102136249
2102136249.
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102136249
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102136249
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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