Image of Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Survei Pada Skpd Se-Kabupaten Bintan )
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Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Survei Pada Skpd Se-Kabupaten Bintan )

This study aims to examine the effect of human resource capacity, utilization of information technology and internal accounting control on the reliability of district financial government report of Bintan District. The data in this study used the primary data obtained from distributing questionnaires to head and accounting/ financial administration staff of Bintan district which amounted to 60 institution. This study used multiple regression analysis method using SPSS version 20 The results of this study indicate that: 1) Human resource capacity influences the reliability of financial reporting, where the value of t count> t table is 4.282> 2.003 with a significant value of 0.000 and error rate (alpha) of 0.05. 2) The use of information technology affects the reliability of financial reporting in local governments, where the value of t count> t table is 2.534> 2.003 with a significant value of 0. 014 and the error rate (alpha) of 0.05. 3) accounting internal control has a positive effect on the reliability of local government financial reporting, where the value of t count> t table is 4.505> 2.003 with a significant value of 0.000 and an error rate (alpha) of 0.05. By values were injected that all of independent variables are human resource capacity, utilization of information technology, and internal accounting control has affected to the reliability of local government financial reporting in Bintan District. Keywords: Reliability, Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control System

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0223)
02 03. 118 (0223)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0223)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 59 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0223)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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