EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 11 No 1 (2023)

Pengaruh Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Provinsi DKI Jakarta Tahun 2022)

Sri Rahayu (Universitas Telkom)
Alfanisha Dewi Kanita (Universitas Telkom)



Article Info

Publish Date
18 Jan 2023

Abstract

Regional financial reports are an important factor that must be carried out by the government in the implementation of regional autonomy to provide decision-making information. This study is to find out how the application and the effect of the use of local government financial accounting systems, the use of information technology and control systems on the quality of the financial statements of OPD DKI Jakarta Province. This research is a quantitative research. The sample used in this study was 84 respondents consisting of heads of fields and staff in accounting and finance at 42 OPD. The data analysis model of this research is multiple linear regression using IBM SPSS version 26 software. The results show that the application of local government financial accounting systems, the use of information technology and internal control systems in the DKI Jakarta Provincial OPD has a positive effect. Simultaneously significant to the quality of regional financial reports. The application of the local government financial accounting system and the partial use of information technology have no effect on the quality of regional financial reports. However, the internal control system shows a partial positive effect on the quality of regional financial reports.

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Journal Info

Abbrev

ER

Publisher

Subject

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

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...