ANALISIS PENGARUH SISTEM INFORMASI KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Studi pada Dinas Pemerintahan Kota Semarang

  • Lucki Bighandy Mardani
  • Entot Suhartono

Abstract

This study aims to determine the influence of regional financial information systems on the quality of local government financial reports and the influence of the government`s internal control system on the quality of local government financial reports on the quality of local government financial reports, This study was conducted at 24 Semarang City Government Offices with a sample of 76 respondents in the section head or financial staff using a purposive sample. Testing data using multiple linear regression analysis. The results of this study show that: regional financial information systems affect the quality of local government financial reports and internal control systems affect the quality of local government financial reports

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Published
Nov 29, 2019
How to Cite
MARDANI, Lucki Bighandy; SUHARTONO, Entot. ANALISIS PENGARUH SISTEM INFORMASI KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 10, n. 2, p. 177 - 188, nov. 2019. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/199>. Date accessed: 16 dec. 2019. doi: http://dx.doi.org/10.36694/jimat.v10i2.199.