JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Vol 6, No 1 (2020): Vol 6, No. 1 (2020)

PELATIHAN AKUNTAN, KINERJA AKUNTAN DAN TEKNOLOGI INFORMASI SEBAGAI DETERMINAN KUALITAS INFORMASI AKUNTANSI

Rochman Marota (Unknown)
Monica Ani Lestari (Pakuan University)
Amelia Rahmi (Unknown)



Article Info

Publish Date
26 Jun 2020

Abstract

The purpose of this study was to determine the effect of accountant training, accountant performance and information technology on the quality of accounting information on the BOS (direct fund assistance) reports for SMK (vocational high school) in Bogor City. The research method used is quantitative research methods. The population in this study were BOS treasurers at SMK in Bogor City. The sampling technique used purposive sampling method and the research sample obtained was 41 respondents from 20 private vocational schools in Bogor City. The hypothesis analysis method used is multiple linear regression. The results of this study indicate that accountant training, accountant performance and information technology simultaneously and partially affect the quality of accounting information. The variable that has the highest influence is information technology with the highest tcount, meaning that the quality of accounting information is more driven by information technology. The implication of this research is that vocational secondary education providers can build or improve information technology to help better present financial reports apart from developing the quality of accountants.

Copyrights © 2020






Journal Info

Abbrev

jiafe

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business ...