Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA
Maya Sari Tarigan
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PERAN INTERNAL AUDIT, PEMAHAMAN TENTANG PP NO 71 TAHUN 2010, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Maya Sari Tarigan
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.899 KB) | DOI: 10.26460/ad.v3i1.3336

Abstract

 This study aims to determine the effect of the role of internal audit, understanding of accounting regulations, utilization of information technology, and supervision of regional finance on the quality of the Yogyakarta City Government's financial reports.     The research is causal research. The data sources used are primary data obtained from questionnaires with a 5-point Likert scale. The questionnaire was 50 respondents and used a purposive sampling method. The data used is in the form of primary data using a questionnaire from a modified previous study. Validity and reliability analysis is used to analyze data.     The results of this study indicate that the role of internal audit does not affect the quality of financial statements, understanding of accounting does not affect the quality of financial statements, the use of information technology has a positive effect on the quality of financial statements, and supervision of regional finance has a positive effect on the quality of financial statements.Keywords: Role of Internal Audit, Understanding of Accounting Regulations, Utilization of Information Technology, Regional Financial Supervision, and Quality of Financial Statements.
Co-Authors