Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Defitri, Siska Yulia (2016) Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. In: National Conference of Applied Science, Engineering, Business and Information Technology.

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Abstract

This purpose of research to investigate the influence of understanding of accounting and utilization of information technology to the quality of local government financial reports. The type of this research is a causative research. Population of this research is 41 person of Regional Work Units Of Solok City. Sampling was done by using method of total sampling.
The type of data research is primary data. The research instrument was a questionnaire distributed to respondents. Data analysis methods used to measure the quality of data are the validtas test and reliability test. the quality of the data were analyzed using program of SPSS. Analysis of the data used to examine the research variables using analysis of multiple linear regression.
The results showed that (1) understanding of accounting had significant effect on the quality of local government financial reports. (2) The information technology had significant effect on the quality of local government financial reports. (3) understanding of accounting and utilization of information technology had simultaneously significant effect on the quality of local government financial reports.

Keywords: Understanding, Accounting, Technology, Quality, Financial

Item Type: Conference or Workshop Item (Paper)
Subjects: Akuntansi > Akuntansi Sektor Publik
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 18 Mar 2024 05:11
Last Modified: 18 Mar 2024 05:11
URI: http://repository.ummy.ac.id/id/eprint/1171

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