Image of Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Empiris Pada OPD Pemerintah Provinsi Riau)
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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Empiris Pada OPD Pemerintah Provinsi Riau)

This study aims to analyze influence of good government governance, the application of government accounting standard, competency of human resources and utilization of information technology with government internal control system as moderating variable on the quality of financial of local government. The research use causality research method. The population was PPK-OPD (Financial Administrative Personal- Regional Device Organization), financial staff/Accounting staff, and treasurers in 35 OPDs in Riau Provincial Government. The samples were 94 personel, taken by using total sampling technique. Statictical method used to test the research hypothesis is Structural Equation (SEM) based on Partial Least Square (PLS) using WarpPLS 6.0 program.
The result showed that 1) good government governance, government’s accounting standard and utilization of information technology significantly influence the quality of financial reports of local government; 2) competency of human resources are doesn’t affect to quality of financial reports of local government; 3) Government internal control system couldn’t moderate the correlation between government accounting standards, competency of human resources and utilization of information technology with the quality of financial reports of local government; and 4) government internal control system as moderating variable could strengthen the correlation of good government governance to quality of local government financial reports of local government.

Keywords: Quality of financial report, good government governance Application of Government Accounting Standards, Competence of Human Resource, Utilization of InformationTechnology, Government Internal Control System


Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0068)
10 07. 219 (0068)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0068)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xvii, 158 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 219 (0068)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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