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All Journal EKONOMIS : Journal of Economics and Business
Jaeni Jaeni
UNIVERSITAS STIKUBANK (UNISBANK) SEMARANG
Economics, Econometrics & Finance

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Journal : EKONOMIS : Journal of Economics and Business

 1 
Peran SPI sebagai Pemoderasi pada Pengaruh Teknologi Informasi dan SAP terhadap Kualitas Laporan Keuangan (Studi Kasus pada BPKAD Kota Semarang) Septiana Rahma Asri; Jaeni Jaeni
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.835

Abstract

The purpose of this study was to examine the role of spi as a moderator on the effect of information technology, government accounting standards on the quality of financial reports. This research was conducted quantitatively. This research involved 112 BPKAD employees in Semarang City. The variables used are information technology and government accounting standards as independent variables, while the quality of financial reports is the dependent variable and the internal control system is the moderating variable. The analysis technique used is multiple liniear regression with classical assumptions. The data analysis technique used is SPSS (Statistical Package For Science) version 24. Based on the results of the analysis and discussion, the following conclusions are drawn: Information technology has a positive and significant effect on the quality of financial reports. Government accounting standards have a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. The internal control system cannot strengthen information technology on the quality of government reports. The internal control system reinforces government accounting standards for the quality of financial reports.
Co-Authors Septiana Rahma Asri