Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Intern Akuntansi Dan Penerapan Standar Akuntansi Pemerintahan (SAP) Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah Kabupaten Sragen

Asmarani, Betsy Kusuma and , Drs. Agus Endro Suwarno, M.Si. (2018) Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Intern Akuntansi Dan Penerapan Standar Akuntansi Pemerintahan (SAP) Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah Kabupaten Sragen. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study to determine the utilization of information technology, internal control of accounting and application of government accounting standards (SAP) affect the value of reliability of financial reporting local government Sragen regency? Research method in this research is primary data. Primary data sources in this study were obtained directly from employees who perform the function of accounting / financial administration at SKPD Sragen. Sample in this research is section head, treasurer and staff of finance / accounting department. The sampling technique using purposive sampling is used because the information taken comes from a source deliberately selected based on the criteria set by the researcher. Analyzer used: 1) Multiple Linear Regression Test, 2) Test t, 3) F Test (Model Accuracy Test) and 4) Coefficient of Determination (R2) The results of the analysis obtained as follows: 1) Utilization of Information Technology affects the reliability of Financial Reporting, 2) variables Internal Control Accounting affects the Reliability of Financial Reporting and 3) Application of Government Accounting Standards affect the Reliability of Financial Reporting.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Utilization of information technology, internal control of accounting, application of government accounting standards and financial reporting reliability.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BETSY KUSUMA ASMARANI
Date Deposited:	19 Jan 2018 06:03
Last Modified:	19 Jan 2018 06:03
URI:	http://eprints.ums.ac.id/id/eprint/58317

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