CD Skripsi

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Berbasis Akrual, Komitmen Organisasi, Dan Sistem Pengawasan Internal Terhadap Kualitas Laporan Keuangan (Pada Opd Se-Kabupaten Indragiri Hilir)

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This research aims is to determine the effect of human resource competency, implementation of accrual based financial accounting systems, organizational commitments, and internal control systems on quality of financial reports (on all of Indragiri Hilir district OPD).The population of this research are all of Indragiri Hilir district OPD totaling 58 OPD. The samples of this study are all OPD that were selected by purposive sampling method totaling 232 samples. The data analysis technique used in this study is multiple linear regression to test whether the independent variables affect the dependent variable. The results showed human resource competency, implementation of accrual based financial accounting systems, organizational commitments, and internal control systems that had a significant effect on quality of financial reports. Value of R Square is 0.663, which means that the variability of the dependent variable can be explained by the independent variable as 66,3%, while the remaining variables 33,7% are explained variability of other variables outside this model study.

Keywords: Human Resource Competency, Implementation of Accrual Based Financial Accounting Systems, Organizational Commitments, Internal Control Systems, Quality of Financial Reporting

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0254)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xv, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0254)

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

DAUS

Versi lain/terkait

Lampiran Berkas

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