Pengaruh Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Payakumbuh)
Abstract: This research
purposed to analyze :1) the influence of the utilization of information
technology toward information value of government financial report. 2) the
influence of the control of regional finance toward information value of
government financial report. This research included qualitative research, the
research population are Satuan Kerja Perangkat Daerah (SKPD) in Payakumbuh. The
sample is selected based on method of total sample. Around 30 SKPD in
Payakumbuh. The data collection were done with questionare to respondances.
They are accounting officer of SKPD. The analyzing technique were done by using
analysis is double regression with the utilization of information technology
and the control of regional finance as a independent variable, and information
value of government financial report as a dependent variable. The data process
were done by SPSS application version 15.0 for windows. This research result
concluded that :1) the influence of positive significance between the
utilization of information technology toward information value of government
financial report with T count > T table is around 3,491>1,6793 or
significancy result 0,001<α 0,05 (H1 accepted).2) The influence of positive
significance between the control of regional finance toward information value
of government financial report with T count > T table is around 3,927
>1,6793 or significancy result 0,000<α 0,05 (H2 accepted). Based on this
research result, it suggested for SKPD office of Payakumbuh increase the
utilization of information technology and the control of regional finance in
making financial report in order being created valuable financial report.
Besides that, it also suggested in order to notice order factors which
influence information value of government fund report. For the next researches
should make more the total sample and add another variable which influence
information value of financial report.
Key words: information value,
the utilization of information technology, the control of regional finance
Penulis: Hendrick Fernanda
Kode Jurnal: jpakuntansidd140798
