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Mardani, Lucki Bighandy
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Economics, Econometrics & Finance

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ANALISIS PENGARUH SISTEM INFORMASI KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi pada Dinas Pemerintahan Kota Semarang Mardani, Lucki Bighandy; Suhartono, Entot
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.872 KB) | DOI: 10.36694/jimat.v10i2.199

Abstract

This study aims to determine the influence of regional financial information systems on the quality of local government financial reports and the influence of the government`s internal control system on the quality of local government financial reports on the quality of local government financial reports, This study was conducted at 24 Semarang City Government Offices with a sample of 76 respondents in the section head or financial staff using a purposive sample. Testing data using multiple linear regression analysis. The results of this study show that: regional financial information systems affect the quality of local government financial reports and internal control systems affect the quality of local government financial reports
Co-Authors Entot Suhartono