Business and Entrepreneurial Review
Vol. 20 No. 1 (2020): APRIL 2020

UTILIZATION OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON ACCOUNTABILITY OF PROCUREMENT OF GOODS AND GOVERNMENT SERVICES

Zulfaidah Zulfaidah (Universitas Indonesia Timur)
Irmah Halimah Bachtiar (Universitas Indonesia Timur)
Nursyam Nursyam (Universitas Indonesia Timur)



Article Info

Publish Date
15 May 2020

Abstract

This study aims to determine the effect of the use of information technology and internal control systems on the accountability of government procurement of goods and services. This study uses a type of causality research with a quantitative approach. Data obtained from surveys through the distribution of questionnaires with a total sample of 60 originating from implementers in the Electronic Procurement Services Section, Selection Committee, Procurement Officers, Commitment Making Officers, Providers (partners). Data is processed using SPSS statistical analysis tools. The results showed that partially the utilization of Information Technology and Internal Control Systems had a positive and significant effect on the Accountability of Procurement of Goods and Services of the Regional Government of Pangkajene and Kepulauan Regency.Keywords: Accountability for Procurement of Goods and Services, Internal Control Systems, Information Technology.

Copyrights © 2020






Journal Info

Abbrev

ber

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Business and Entrepreneurial Review is published by Program Pascasarjana Universitas Trisakti. The editorial receives general writing, management and entrepreneurship areas in which no other media has ever been published and reviews of new management books and marketing services. Preferred writing ...