Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah

Determinan Kualitas Informasi Pelaporan Keuangan Di Kota Langsa

Lolita Putri Susanti Siregar (Unknown)
Nasrul Kahfi Lubis (Unknown)
Agustina Nurul Fajriah (Unknown)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to assess how internal control, information technology, and staff competence influence the quality of financial reporting in Kota Langsa. The research methodology employed is quantitative, utilizing primary data. All Local Government Units (OPD) in Kota Langsa, totaling 33, were taken as the sample, with three respondents from each OPD, resulting in a total of 99 respondents. The sample selection was done through purposive sampling.Data were collected through questionnaire distribution and the use of measurement tools such as validity and reliability tests. Data analysis employed multiple linear regression analysis, with hypothesis testing using t-tests and F-tests. The regression analysis results indicated that internal control has a significant positive influence on the quality of financial information in the reports. Conversely, information technology does not have a significant impact, while staff competence also has a significant positive effect.In summary, this research demonstrates that internal control and staff competence play vital roles in enhancing the quality of financial reporting in Kota Langsa, whereas information technology does not have a significant impact

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Journal Info

Abbrev

jupiekes

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis ...