PENGARUH SUMBER DAYA MANUSIA, KETERSEDIAAN INFRASTRUKTUR, KOMITMEN PIMPINAN, DAN KETELADANAN PIMPINAN TERHADAP TINGKAT MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (STUDI PADA PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU)

Abstract

This study aims to know and analyze the effect of human resources, the availability
of infrastructure, the leader’s commitment and the exemplary of leader on Maturity
Level of SPIP of local government of Indragiri Hulu regency. To test the
hypothesized, the Structural Equation Modeling (SEM) analysis is applied to
questionnaire survey data from 184 respondents of Local Government of Indragiri
Hulu Regency. As hypothesized the human resources, Commitment and exemplary
Hof leader effect to maturity level of SPIP. However this study failed to show the
effect of availability of infrastructure on maturity level of SPIP