Pratama, Genta Athalia (2025) Pengaruh Penarapan Sistem Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of the Implementation of the Regional Financial Accounting System and Internal Control System on the Accountability of Regional Financial Management (Case Study on Pekanbaru City SKPD). The type of research conducted is quantitative. Data collection was carried out by distributing 90 questionnaires, which were filled and returned only 78 in 30 SKPDs in Pekanbaru City. The data obtained were then analyzed using data analysis techniques consisting of multiple linear regression analysis, determination coefficient test, classical assumption test and t-test. The results of this study indicate that simultaneously, the Regional Financial Accounting System and Internal Control System have an effect on the Accountability of Regional Financial Management in Pekanbaru City SKPD. Partially, the Implementation of the Regional Financial Accounting System has an effect on the Accountability of Regional Financial Management and the Internal Control System has no effect on the Accountability of Regional Financial Management.

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