CD Skripsi
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kualitas Aparatur Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Keuangan Daerah (Studi Empiris Pada Opd Kabupaten Indragiri Hulu Tahun 2017)
This research was conducted at the Organization of Regional Devices (OPD) in the district government Indragiri Hulu. This research is included in quantitative research. The type of data used in this study is primary data, sampling is done by Purposive Sampling method of sampling technique with certain considerations. These data were analyzed using multiple regression with SPSS Version 22. This study aims to determine the effect of Local Financial Accounting System Application, Quality Apparatus, and Internal Control Systems Against Regional Financial Accountability. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that the Application of Regional Financial Accounting System influence on Regional Financial Accountability with the value t hitung > t tabel is 2.141> 1.996. The quality of the apparatus affects the Regional Financial Accountability with the value t hitung > t table is 4.865> 1.996. The Government Internal Control System has an effect on Regional Financial Accountability with t count> t tabel value is 5,198> 1,996. So the conclusion of this research is all hypothesis presented acceptable.
Keywords: Accountability of Regional Finance, Application of Local Financial Accounting System, Quality of Apparatus, Internal Control System.
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