Atma Jaya Accounting Reseach (AJAR)
Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)

The Effect of Training and Use of Information Technology on the Quality of the Financial Statement of Village-Owned Enterprises

Mutia Maulita Anggraeni (Universitas Negeri Gorontalo)
Sahmin Noholo (Universitas Negeri Gorontalo)
Amir Lukum (Universitas Negeri Gorontalo)



Article Info

Publish Date
29 Aug 2023

Abstract

This research aimed to figure out the effect of training and the use of information technology on the quality of the financial statement of village-owned enterprises. This research employed a quantitative descriptive method where the data source of this research was primary data obtained directly from respondents through questionnaires distributed to village-owned enterprises administrators and village officials in Tabongo Subdistrict, Gorontalo Regency. Besides, the total population amounted to 54 people, with a total sample was 30 village-owned enterprises administrators determined by using purposive sampling. The findings denoted that partially, the training variable (X1) had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y), the use of information technology variable (X2) had no significant effect on the quality of the financial statement of village-owned enterprises (Y). Meanwhile, simultaneously, the training (X1) and the use of information technology (X2) variables had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y).

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...