Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Novita Budi Prastika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah Novita Budi Prastika; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4049

Abstract

The purpose of this study is to test the influence of understanding accounting information syestems and internal control syestems on the quality of regional financial reports.This study conducted a survey at the Regional Revenue and Finance Management Agency (BPKPD) in Sragen Regency. The research method used is a quantitative method using SPSS version 27 to analyze the data. The data source used in this study is primary data. The population in this study were 82 BPKPD employees in Sragen Regency. The sample in this study was 82 BPKPD employees in Sragen Regency. This study uses a purposive sampling method. The data collection technique used a questionnaire. The data analysis technique used descriptive analysis, multiple linear regression tests, t tests, F tests, and determination coefficient tests (R2). The results showed that understanding accounting, accounting information systems, and internal control systems had a significant positive effect on the quality of regional financial reports.
Co-Authors Rispantyo Rispantyo