ANALISIS PENGARUH SISTEM INFORMASI KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi pada Dinas Pemerintahan Kota Semarang

Mardani; Lucki Bighandy; Suhartono; Entot

Jurnal Ilmu Manajemen dan Akuntansi Terapan

Sekolah Tinggi Ilmu Ekonomi Totalwin

📄 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

🔖 Keywords

#Regional Financial Information Systems; Local Government Financial Reports; Government`S Internal Control System; Semarang City Government

ℹ️ Informasi Publikasi

Tanggal Publikasi

29 November 2019

Volume / Nomor / Tahun

Volume 10, Nomor 2, Tahun 2019

📝 HOW TO CITE

Mardani, Lucki Bighandy; Suhartono, Entot, "ANALISIS PENGARUH SISTEM INFORMASI KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi pada Dinas Pemerintahan Kota Semarang," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 10, no. 2, Nov. 2019.

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