Elsa, Oktaria Nafliana (2024) Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan OPD Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to determine the influence of the Accounting Information System, Internal Control System, Human Resource Competency, and Organizational Commitment on the quality of the Kampar Regency OPD financial reports. This research involved 56 respondents with sample determination using the total sampling method. Questionnaires were distributed to 28 OPDs in Kampar Regency to collect data. Data processing was carried out using SPSS 25.0 statistics. The research results show that Human Resource Competency has a significant influence on the quality of financial reports, while Accounting Information Systems, Internal Control Systems, and Organizational Commitment have a negative influence on the quality of financial reports.

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