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Journal : JASF (Journal of Accounting and Strategic Finance)

Implementation of Good Governance, Utilization of Information Technology, And Reliability of Government Financial Statements Jauhari, Hadi; Sari, Yuliana; Dewata, Evada
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

Abstract

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive impact on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.
Co-Authors Agustina, Siska Alfianita, Ayu Amin, Nasihul Andriana Astuti, Chiva Indri Azhar Umar, Azhar Azizah, Nurul Wafiq Azwar Manaf Balqis, Raditya Bela, Hervi Septa Berkatiah Birawidha, David C Catherine.S.Lorentz Sitorus Chandra Puspa Arum Pertiwi Cindy Jelita Sari Daulay, Amru Daulay, Nadia Saputri Deden Najmudin Desi Indriasari Desy Natalia Devi Patricia Hutagalung Dewata, Evada Dewi Kartika Sari dila, farra Eliasar, Elsy Evada Dewata Dewata Fadiah Agmis Fajriana, Retno Rezky Fitri Handayani Chaniago Fuza Anggriana Gaol, essica Yolanda Lumban Ginting, Chrysanta Monica Gultom, Nicholay Hartawan Helmita, Mita Hendrival Hendrival Henny Yulsiati Heri Juliadi Hidayah, Ernisa Hidayat, Ravindra Safitra Hidayatulloh, Rizki Bagus Husna, Anisyah Latifatul Husni, Aisyah Nur INAYAH HANUM, INAYAH Inayah Kenia Pratiwi Irawan, Muh Heri Irsyadi Siradjuddin Jauhari, Hadi Juhaimi, Juhaimi Julita Jumarni, Eka Juwitaningtyas, Titisari Karmila Khafifah, Suci Nina Khaidir Khaidir, Khaidir Khosim, Ali Khoyriyah, Dwinda Kurniati Jihan Fadhilah Kurniawati Kurniawati Kurniawati Kurniawati Linda Vitoria, Linda Luqman Hakim Melinda, Gita Muhammad Anshar Muhammad Anshar Muhammad Fajar Muhammad Rajesh Putra Sandof Muhammad Yusuf Munatunnisa, Husna Munthe, Amanda Olivia Musthofa, Abdul Aziz Nadia Wulandari Najmudin, Deden Natoen, Ardiyan Neisya Amaliah Neka Erlyani Ngatmin Nugraha, Trisna Rajab Nuri Aslami Nursyaumi, Rahma Puspa Permatasari, Anggie Annisa Prayoga, Dian Aji Pujiana, P Purba, Priscillia Febrianty Putri Firmawindy Turnip Putri, Pipi Anggreini Ramayani, Juli Rasmini Rasyid, Yulianti Ratu Gunawan Ritonga, Siti Fatimah Sari Rohmadani, Disma Suci Rumyeni, Rumyeni Saebani, Beni Ahmad Safaah Restuning Hayati Said, Awayundu Saputri, Niken Widya Sarikadarwati Shafira Rahma Dina Sinaga Siagian, Nancy Oktavia Sianturi, Rismalia Br Sidabutar, Christin Angelina Sihaloho, Sintya Stefani Br. Sihombing, Ovi Oktavia Simanjuntak, Tesa Arizky Sinuhaji, Desy Tamia Sipayung, Widia Wati Siregar, Adellya Rosari siti nurkhasanah Sri Hartaty Sukma Noor Akbar Sulaiman Sulaiman Suprihatin Suprihatin Suryanti Syahrul R. Syanata, Amanda Putri Tarigan, Ernes Susanti Thyola, Yaritsha Yuna Nafthan Togatorop, Diah Pasyha Tri Haryono Usnawiyah, Usnawiyah Wangi, Dzakiyah Mega Widi Astuti Widyaningsih, Sekar Wulandari, Ayu Nadira yohana yohana Yuniarsih, Rina Isti Yusron Abda'u Ansya Yuyun Bewelli Fahmi Zahra Tussyifa Izzati