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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Muhammad Rizal
Universitas Negeri Medan, Sumatra Utara
Economics, Econometrics & Finance

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Pengaruh Pemanfaatan Teknologi Informasi, Penerapan SPI, dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah: Studi Empiris pada OPD di Kota Medan Siti Sri Wahyuni; Yulita Triadiarti; Muhammad Rizal; Tapi Rumondang Sari Siregar; Khairunnisa Harahap
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2288

Abstract

This study was designed to investigate the extent to which Information Technology Utilization, Implementation of Internal Control Systems, and Accessibility of Financial Reports contribute to the Accountability of Regional Financial Management among Regional Government Organizations (OPDs) in Medan City. Accountability in regional financial management continues to face numerous challenges, including weaknesses in internal control systems and technical obstacles in the financial reporting process. A quantitative approach was employed in this study, involving 32 OPDs as samples selected through simple random sampling technique. Data were gathered using Likert scale questionnaires and subsequently analyzed using multiple linear regression analysis. The partial test results revealed that only the Implementation of Internal Control Systems exerted a significant influence and emerged as the dominant variable, whereas Information Technology Utilization and Accessibility of Financial Reports demonstrated no considerable effect. Meanwhile, simultaneously, all three variables collectively proved to have a significant effect. These findings underscore the importance of strengthening the internal control system as the primary priority, which needs to be supported by improved utilization of information technology and broader accessibility of financial reports down to the individual OPD level
Co-Authors Khairunnisa Harahap Siti Sri Wahyuni Tapi Rumondang Sari Siregar Yulita Triadiarti