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All Journal Jurnal Paradigma Ekonomika
Riski Aprilia Dwi Suanti
Prodi Akuntansi, Universitas Tribhuwana Tunggadewi, Jawa Timur
Economics, Econometrics & Finance

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Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Sukarno Himawan W; Ahmad Mukoffi; Rambu Armita Hina Marumata; Riski Aprilia Dwi Suanti; Hermi Sularsih; As’adi As’adi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27229

Abstract

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
Co-Authors Ahmad Mukoffi As’adi As’adi Hermi Sularsih Sukarno Himawan Wibisono