Image of PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH, DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Grobogan)

SKRIPSI AKS

PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH, DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Grobogan)

ABSTRACT

This research aims to examine the influence of the internal control system, human resource competency, implementation of the financial accounting system on
regional government financial accountability with the quality of financial report
information as an intervening variable. The independent variables used are the
internal control system, human resource competency, and implementation of the
financial accounting system. The dependent variable used is local government
financial accountability. Meanwhile, the intervening variable in this research is the
quality of financial report information. The population in this study were all employees at the Regional Development
Planning Agency (BAPPEDA) and the Regional Revenue, Financial and Asset
Management Agency (BPKAD) of Grobogan Regency. The data in this research was
obtained from a questionnaire. The sampling technique uses purposive sampling. The
sample in this study was 54 people with certain criteria. The data in this research was
processed using SmartPLS. The results of data analysis show that the internal control system, human
resource competency, and implementation of the financial accounting system have a
positive ef ect on local government financial accountability. The quality of financial
report information is able to mediate the internal control system and human resource
competence, but cannot mediate the implementation of the financial accounting
system on local government financial accountability. Keywords: internal control system, human resource competency, and application of
financial accounting systems, regional government financial accountability, quality of
financial report information.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 IST p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 159 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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