PENGARUH HUMAN CAPITAL DAN PHYSICAL CAPITAL TERHADAP KONDISI KEUANGAN DAERAH DENGAN CULTURE CONTROL SEBAGAI VARIABEL MEDIASI (OPD Penerima Pendapatam Daerah di Wilayah Banten)

Novani, Liska (2025) PENGARUH HUMAN CAPITAL DAN PHYSICAL CAPITAL TERHADAP KONDISI KEUANGAN DAERAH DENGAN CULTURE CONTROL SEBAGAI VARIABEL MEDIASI (OPD Penerima Pendapatam Daerah di Wilayah Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to test and obtain empirical evidence regarding good regional financial conditions, through Human Capital, Physical Capital, and Culture Control. This research is a type of quantitative research, data was collected using primary data and distributing questionnaires to obtain information from respondents, namely Regional Apparatus Organization (OPD) actors in the Banten Region. The analysis method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) with the SmartPLS 4.0 tool. The results of this research are 1) Human Capital has a positive and significant effect on Financial Conditions 2) Physical Capital has a positive and significant effect on financial conditions 3) Human Capital has a positive and significant effect on Cultural Control 4) Physical Capital has a positive and significant effect on Cultural Control 5) Culture Control has a positive and significant effect on Financial Conditions 6) Culture Control mediates the relationship between Human Capital and Financial Conditions 7) Culture Control mediates the relationship between Physical Capital and Financial Conditions.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUTTAQIN, GALIH FAJAR	198307302009121003

Additional Information:

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai Kondisi Keuangan Daerah yang baik, melalui Human Capital, Physical Capital, dan Culture Control. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan data primer dan penyebaran kuesioner untuk memperoleh informasi dari responden yaitu pelaku Organisasi Perangkat Daerah (OPD) di Wilayah Banten. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 4.0. Hasil penelitian ini adalah 1) Human Capital berpengaruh positif dan signifikan terhadap Kondisi Keuangan 2) Physical Capital berpengaruh positif dan signifikan terhadap kondisi keuangan 3) Human Capital berpengaruh positif dan signifikan terhadap Culture Control 4) Physical Capital berpengaruh positif dan signifikan terhadap Culture Control 5) Culture Control berpengaruh positif dan signifikan terhadap Kondisi Keuangan 6) Culture Control memediasi hubungan antara Human Capital terhadap Kondisi Keuangan 7) Culture Control memediasi hubungan antara Physical Capital terhadap Kondisi Keuangan.

Uncontrolled Keywords:

Human Capital, Physical Capital, Culture Control, Regional Financial Condition. Human Capital, Physical Capital, Culture Control, Kondisi Keuangan Daerah

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Liska Liska Noviani

Date Deposited:

15 Sep 2025 06:44

Last Modified:

15 Sep 2025 06:44

URI:

http://eprints.untirta.ac.id/id/eprint/54613

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