Hita Akuntansi dan Keuangan
Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan

Pengaruh Pemahaman Akuntansi, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Se-Kecamatan Sidemen Kabupaten Karangasem

Dewa Ayu Anggitha Sastrawati (Universitas Hindu Indonesia)
Ni Wayan Alit Erlina Wati (Universitas Hindu Indonesia)
Ni Putu Yeni Yuliantari (Universitas Hindu Indonesia)

Article Info

Publish Date
23 Oct 2023

Abstract

This study aims to determine the effect of accounting understanding, use of information technology, internal control systems on the quality of BUMDes financial reports in Sidemen District. The research method used is a quantitative research method with primary data obtained from questionnaire data. The population of this study is all BUMDes in Sidemen District. The sampling technique used was purposive sampling with 45 respondents. The data analysis technique used is multiple linear regression which is processed with the help of the SPSS for windows program. The results of this study indicate that partially the level of understanding of accounting, utilization of information technology and internal control system has a positive and significant effect on the quality of financial reports.

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Journal Info
Hita Akuntansi dan Keuangan
Website

Abbrev

HAK

Publisher

Universitas Hindu Indonesia

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...