Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan OPD Di Kota Pekanbaru

Putra, Aldy Pratama (2022) Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan OPD Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the study was to determine the effect of accounting information systems, internal control systems and human resource competencies together on the quality of OPD financial reports in Pekanbaru City. The type of research is descriptive quantitative research with the object of research is OPD in Pekanbaru City with the variables of the application of accounting information systems, internal control systems and human resource competencies on the level of quality of financial reports. The research sample amounted to 129 OPD employees in Pekanbaru with a sampling technique that is purposive sampling. The data used is primary data in the form of research questionnaires. The data analysis technique used is multiple linear regression. The results of the study found that (1) There was an effect of the application of an accounting information system on the quality of OPD financial reports in Pekanbaru City, (2) There was an influence of the internal control system on the quality of OPD financial reports in Pekanbaru City, (3) There was an influence of human resource competence on the quality OPD financial report in Pekanbaru City

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