Abstract:This study aims to determine the effect of the quality of human resources and the utilization of information systems on the internal control system in the Deli Serdang Regency OPD. Data were analyzed using multiple linear regression, reliability test, validity test, normality test, heteroscedasticity test, multicollinearity test, t test and F test. The results of multiple linear regression test obtained Y = 1.652 + 0.173X1 + 0.393X3. Based on the reliability and validity test, all data were declared valid and … Show more
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