Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah, Dan Pengawasan Fungsional Terhadap Efektivitas Pengelolaan Keuangan Daerah(Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti)

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Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah, Dan Pengawasan Fungsional Terhadap Efektivitas Pengelolaan Keuangan Daerah(Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti)

FITRIYANI / 1202111848 - Nama Orang;

This study aimed to examine the influence of the government internal control system, the competence of human resources, financial accounting systems area and functional supervision on effectiveness of the financial management area. This study was conducted at SKPD of Kepulauan Meranti Regency. The population in this study were employed who worked in the SKPD of Kepulauan Meranti Regency (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of sub-department of finance, treasure of SKPD and PPK SKPD. The sample used in this study were 97 responden. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study show that government internal control system (X1), the competence of human resources (X2), financial accounting systems area (X3) and functional supervision (X4) have a significant effect to the performance of effectiveness of the financial management area (Y) in the regional work units in Kepulauan Meranti Regency. The magnitude of the effect (R2) independent variabel on the dependent variabel was 38,9%. While the remaining 61,1% is influenced by other independent variabel that are not observed in this study. Keyword : internal control, competence, financial accounting, supervision and effectiveness

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Perpustakaan Universitas Riau 02 03. 116 (0294)

02 03. 116 (0294)

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Judul Seri: -
No. Panggil: 02 03. 116 (0294)
Penerbit: Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016
Deskripsi Fisik: xii, 106 hlm.: ill.; 29 cm
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 02 03. 116 (0294)
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Akuntansi
Info Detail Spesifik: -
Pernyataan Tanggungjawab: DAUS

Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah, Dan Pengawasan Fungsional Terhadap Efektivitas Pengelolaan Keuangan Daerah(Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti)

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