The Effect of Application of Regional Financial Accounting Sistems, Regional Financial Management and Utilization of Information Technology on the Quality Of Regional Governmet Financial Statements

Izzah, Iqdatul (2019) The Effect of Application of Regional Financial Accounting Sistems, Regional Financial Management and Utilization of Information Technology on the Quality Of Regional Governmet Financial Statements. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

The purpose of this study is to determine the magnitude of the influence of the application of regional financial accounting systems, regional financial management and the use of information technology on the quality of local government financial reports. This study took respondents from employees in BPKAD Sidoarjo Regency and BPPKAD Gresik Regency, with a total of 40 people. In the implementation of the field, this study uses primary data, which is the study is using questionnaires, as for secondary data in addition to the primary data obtained, obtained from the secretariat of BPKAD Sidoarjo and BPPKAD Gresik covering the official profile and structure of the service organization. The final result of this study is a description of the causal relationship, so that this method uses samples and hypotheses.On the results of the analysis using multiple linear regression which simultaneously answers the hypothesis by concluding of, partially the application of the regional financial accounting system (X1) has a significant effect on the quality of local government financial statements (Y) with a significance level of 0.029, partially influential financial management of local governments significant to the quality of regional government financial reports with a significance level of 0,000, partially the use of information technology has a significant effect on the quality of financial statements of local governments with a significance of 0.033. While the simultaneous application of the regional financial accounting system, regional financial management and utilization of information technology have a significant effect on the quality of the financial statements of the Sidoarjo Regency and Gresik Regency by 92.8% while the remaining 7.2% is influenced by other variables

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