PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA KABUPATEN MUSI RAWAS

SATRIA, ILCHAM DIMAS (2023) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA KABUPATEN MUSI RAWAS. Other thesis, Polteknik Negeri Sriwijaya.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengidentifikasi pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian internal pemerintah terhadap akuntabilitas kinerja instansi pemerintah kabupaten musi rawas. Populasi yang digunakan pada penelitian ini adalah 34 Organisasi Perangkat Daerah (OPD) di Kabupaten Musi Rawas yang terdiri dari 6 Badan, 25 Dinas, 2 Sekretariat dan Inspektorat dengan cara memberikan kuesioner kepada para responden sebanyak 204 orang. Penelitian ini menggunakan alat regresi linear berganda dengan SPSS versi 26. Hasil penelitian ini menunjukan bahwa Kompetensi Sumber Daya Manusi, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Pemerintah secara parsial berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Musi Rawas. Sedangkan secara Kompetensi Sumber Daya Manusi, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Pemerintah berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Musi Rawas.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kompetensi Sumber Daya Manusi, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal, Akuntabilitas Kinerja Instansi Pemerintah
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 03 Jun 2024 04:21
Last Modified: 03 Jun 2024 04:21
URI: http://eprints.polsri.ac.id/id/eprint/14991

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