PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SUKOHARJO

Authors

  • Dewi Jasmin
  • Suhesti Ningsih
  • Desy Nur Pratiwi

Abstract

The purpose of this study was to determine the effect of regional financial accounting system, information technology and internal control system on the level of financial report quality in the Sukoharjo District. The methodology used in this research is the quantitative. The population used is all regional work unit in Sukoharjo District.. In this study, a sample of 84 people was obtained. Based on the partial test, shows that the regional financial accounting system variable has a significant effect on financial report quality. Based on the second partial test, shows that the information technology variable has an effect on financial report quality. Based on the third partial test, shows that the internal control system variable has effect on financial report quality. Based on the results of the simultaneous data test, be concluded that simultaneously or together the variables of regional financial accounting system, information technology, and internal control system is a factor that affects the financial report quality variable.

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Published

2020-11-26

How to Cite

Dewi Jasmin, Suhesti Ningsih, & Desy Nur Pratiwi. (2020). PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SUKOHARJO. Prosiding Seminar Nasional & Call for Paper STIE AAS, 3(1). Retrieved from https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/237

Issue

Vol. 3 No. 1 (2020): PROSIDING SEMINAR NASIONAL ITB AAS INDONESIA TAHUN 2020

Section

Articles