Anwar Arifin Pinem
STIE Balikpapan

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Information Technology Utilization and Internal Control Accounting for the Value of Financial Reporting Information Siti Rahmayuni; Anwar Arifin Pinem
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 3 (2020): September 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.61 KB) | DOI: 10.29138/ijebd.v3i3.1131

Abstract

Purpose: of this research is to know the effect of utilization of information technology and internal control of accounting for the value of financial reporting information Design/methodology/approach: quantitative methods using multiple linear regression methods. Findings: Utilization of Information Technology, internal accounting controls have a significant effect on the value of financial reporting information at the Center for Research and Development of Natural Resources Conservation Technology, East Kalimantan. Research limitations/implications: Utilization of Information Technology, internal accounting controls. Practical implications: Results show that from the 2 hypotheses proposed. Originality/value: This paper is original. Paper type: Research paper