Apssai Accounting Review (ApAR)
Vol 4 No 2 (2024): Oktober

PENGARUH SPI, SAKD, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH

Chair, Zalsa Bila Maulida Kemal (Unknown)
Tarjo (Unknown)



Article Info

Publish Date
26 Oct 2024

Abstract

Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government. Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0. Research findings:  This research indicates that the internal control system and the use of information technology significantly affect the quality of financial reports. Meanwhile, the regional financial accounting system does not affect the quality of financial reports. Theoretical contribution/Originality: This study introduces a new variable, namely Utilization of Information Technology, to examine the impact of internal control systems, regional financial accounting systems, and the utilization of information technology on the quality of financial reporting in local governments in urban areas. Practitioner/Policy implication: The study offers recommendations for local governments to enhance internal controls, optimize regional financial accounting systems, and utilize technology to improve financial reporting quality. These findings can also guide policymakers in creating regulations that promote accountability and transparency in financial management practices.

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Journal Info

Abbrev

apar

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...