PENGARUH IMPLEMENTASI PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI PROVINSI BANTEN
| Main Author: | YULIANTI, SRI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2721/1/PENGARUH%20IMPLEMENTASI%20PENGENDALIAN%20INTERNAL%2C%20PEMANFAATAN%20TEKNOLOGI%20INFORMASI%20DAN%20PENERAPAN%20BASIS%20AKRUAL%20TERHADAP%20KUALITAS%20LAPORAN%20KEUANGAN%20DAERAH%20DI%20PROVINSI%20BANTEN.pdf https://eprints.untirta.ac.id/2721/ |
Daftar Isi:
- THE EFFECT IMPLEMENTATION OF INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION AND APPLICATION OF ACRUAL BASIS TO GOVERNMENT FINANCIAL STATEMENT QUALITY IN PROVINCE OF BANTEN SRI YULIANTI SULTAN AGENG TIRTAYASA UNIVERSITY ABSTRACT The purpose of this research is to get the evidence about the effect of internal control implementation, information technology utilization and application of acrual basis to government financial statement quality in Province of Banten. The population in this study are regional government in Province of Banten with 15 regional government sample research and there are 90 respondent consist of the finance and accounting employement. Samples were selected by purposive sampling method. Data obtained by distributing questionnare directly to 135 respondents and 90 quesionnare that can be processed. Analysis of data using multiple linear regression with SPSS (Statistics Product and Service Solution) 23. Results from this study showed that implementation of internal control had positive effect and significant to government financial statement quality. Information technology utilization had positive effect and significant to government financial statement quality. Application of acrual basis had positive effect and significant to government financial statement quality. This study showed that good implementation of internal control, benefit of infrmation technology, and application of acrual basis will indicate the good quality of government financial statement. Keyword : Implementation of internal control, Information technology utilization, Application of acrual basis, government financial statement quality.