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All Journal AFRE Accounting Financial Review Proceeding of National Conference on Accounting & Finance
Musthofa Amin Khusaini
Universitas Syiah Kuala
Economics, Econometrics & Finance

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Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal Musthofa Amin Khusaini; Heru Fahlevi; Indayani Indayani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan, penggunaan teknologi informasi dan komunikasi (TIK), dan kualitas informasi akuntansi terhadap penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal satuan kerja. Penelitian ini dilakukan pada satuan kerja di lingkungan Kantor Pelayanan Perbendaharaan Negara (KPPN) Banda Aceh yang tersebar di Kota Banda Aceh, Kota Sabang, Kabupaten Aceh Besar, Kabupaten Pidie, dan Kabupaten Pidie Jaya. Jumlah populasi sebanyak 350 satuan kerja dan sampel sebanyak 229 satuan kerja. Penelitian ini menggunakan data primer dengan kuesioner kepada kepala satuan kerja, pejabat di bidang keuangan, dan staf di bidang keuangan satuan kerja. Hasil analisis menunjukkan bahwa pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, penggunaan TIK tidak berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, dan kualitas informasi akuntansi berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal.
Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan? Musthofa Amin Khusaini; Heru Fahlevi; Indayani Indayani
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7807

Abstract

The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting qualityDOI: https://doi.org/10.26905/afr.v5i2.7807
Co-Authors Heru Fahlevi Heru Fahlevi Indayani Indayani