FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PP 71 TAHUN 2010 DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING PADA PEMERINTAH KABUPATEN INDRAGIRI HULU

Abstract

This study aims to determine the factors that influence the implementation of PP 71
of 2010 with internal control as an intervening variable in the Indragiri Hulu Regency
Government. The study population was all employees managing the financial
department at 45 RDO (Regional Device Organizations) in the Indragiri Hulu
Regency Government. This research used purposive sampling as sampling method
in this study and used 163 respondents as sample . Data analysis uses partial least
squares (PLS) version 5. The results of the study were that HR competencies,
organizational commitment, accounting staff training and internal controls had a
positive and significant effect on the application of PP No. 71 of 2010. Where as
SIMAKDA technology and education levels had a positive and insignificant effect on
the application of Government Regulation No. 71 of 2010. Indragiri Hulu Regency.
Then organizational commitment and accounting staff training have a positive and
significant effect on the application of PP No 71 of 2010 through accounting internal
controls. Whereas HR competencies, SIMAKDA technology and education level
have a positive and insignificant effect on the implementation of PP No 71 of 2010.