Information Technology Utilization and Internal Control Accounting for the Value of Financial Reporting Information

Siti Rahmayuni (STIE Balikpapan)
Anwar Arifin Pinem (STIE Balikpapan)

IJEBD (International Journal Of Entrepreneurship And Business Development)
Vol 3 No 3 (2020): September 2020

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