Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah

Himawan W, Sukarno
Mukoffi, Ahmad
Armita Hina Marumata, Rambu
Aprilia Dwi Suanti, Riski
Sularsih, Hermi
As’adi, As’adi

Jurnal Paradigma Ekonomika
Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika

Abstract Study aims to examine the effect of internal control systems and the use of information technology on the value of financial reporting information. This type of research uses a quantitative approach with a total sample of 60 and uses multiple linear regression analysis techniques. The results show that the internal control system and the use of information technology have a positive effect on the value of financial reporting information partially and simultaneously Keywords: Internal Control System, Utilization of Information Technology, Value of Financial Reporting Information