Pengaruh Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada SKPD Pemerintah kota padang)
Abstract: This study aims to
determine : ( 1 ) The effect of the use of technology on the quality of the
financial statements of government , ( 2 ) Effect on the Quality Supervision
local finance local government financial reports .
The population in this study are all working units (SKPD ) the City
field. The sample in this study amounted to 45 SKPD . Data collection method
used is by using a questionnaire . The analysis used is multiple regression
analysis using SPSS version 22 .
The results showed that : ( 1 ) The information technology has a
significant positive effect on the quality of local government financial report
, ( 2 ) financial oversight daerahberpengaruh positive significant financial
report quality of local government .
Keywords: Use of information
technology , financial supervision area , quality of local government financial
reports
Penulis: Irfan Ikhwanul Haza
Kode Jurnal: jpakuntansidd150479