Rimadania, Agistiya and Sulaeman, Sulaeman (2023) PENGARUH PEMANFAATAN SIKD DAN PEMAHAMAN SAP TERHADAP KUALITAS LAPORAN KEUANGAN DI SKPD KOTA SUKABUMI. Jurnal Akuntansi AKTIVA, 5 (1). pp. 10-19. ISSN 2722-0273

Text 2518 Download (2kB)

Abstract

This study aims to determine the effect of utilization of Regional Financial Information Systems and understanding of Government Accounting Standards on the quality of financial reports in the Regional Work Unit of Sukabumi City. This research was conducted using quantitative methods. The population in this study were 20 Regional Work Unit of Sukabumi City. The sampling technique used nonprobability sampling technique with purposive sampling type, the samples were the head of the finance department, treasurer, and finance staff, with a total of 60 people. The results of the study using SPSS 27 for Windows software showed that partially the utilization of the Regional Financial Information System had a positive and significant effect on the quality of financial reports in the Sukabumi City Regional Work Unit with a t-test result of 3.305 and a significance of 0.002. Understanding Government Accounting Standards has a positive and significant effect on the quality of financial reports in the Sukabumi City Regional Work Unit with a t-test result of 2.300 and a significance of 0.025. The results of simultaneous testing showed that the utilization of Regional Financial Information Systems and understanding of Government Accounting Standards had an effect on the quality of financial reports in the Sukabumi City Regional Work Unit by 22.8% and was influenced by other factors not examined by researchers by 77.2%.

Item Type:	Article
Uncontrolled Keywords:	Sistem Informasi Keuangan Daerah, Standar Akuntansi Pemerintahan, Kualitas Laporan Keuangan
Subjects:	H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	02 May 2024 13:59
Last Modified:	02 May 2024 13:59
URI:	http://eprints.ummi.ac.id/id/eprint/3384

Actions (login required)

View Item