ECONOMOS : Jurnal Ekonomi dan Bisnis
Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis

PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Hasdiana, Hasdiana (Universitas Muhammadiyah Parepare)
Hasang, Ismail (Universitas Muhammadiyah Parepare)

Article Info

Publish Date
31 Dec 2018

Abstract

The quality of government financial reports is influenced by the utilization of information technology. Constraints to the application of information technology are related to hardware conditions, software used, updating data, conditions of existing human resources, and limited funds. Another thing that affects the quality of financial statements is the government's internal control system itself. This study aims to determine the factors that influence the quality of local government financial reports. Where the factors that influence are the use of information technology and the government's internal control system. Respondents in this study were the head of the department and the finance department of the regional government of the Parepare City. Data analysis using the SPSS version 21.0 program. The statistical method used to test the hypothesis is linear double regression analysis.

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Journal Info
ECONOMOS : Jurnal Ekonomi dan Bisnis
Website

Abbrev

economos

Publisher

Universitas Muhammadiyah Parepare

Subject

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

Description

Jurnal Economos: Jurnal Ekonomi dan Bisnis menerima artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Artikel yang diserahkan merupakan artikel yang belum pernah dikirim atau dipublikasikan dalam jurnal yang lain. Artikel yang dimuat telah melalui proses review dengan ...