Faktor-Faktor Penerapan Sistem Informasi Manajemen Daerah yang Mempengaruhi Kualitas Laporan Keuangan dengan Peran Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah sebagai Variabel Moderating (Studi di Kota Medan)
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Date
2023Author
Tarigan, Ita Sari Bulan Br
Advisor(s)
Bukit, Rina Br.
Erwin, Keulana
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Show full item recordAbstract
The objective of the research is to examine and analyze some factors of regional
management information system implementation which influences the quality of financial
statements with the role of financial administration officials in the SKPDs of the Medan
Municipality.
The samples are 138 respondents, taken by using the total sampling technique. The data are
processed by using the SPSS software program.
The result of the research shows that the implementation of the government accounting
standard has a positive and significant influence on the quality of financial
statements, the use of information technology has a positive and significant influence on the
quality of financial statements, and the government internal control system has a positive and
significant influence on the quality of financial statement. The role of financial administration
officials of the SKPDs significantly moderates the influence of the implementation of government
accounting standard on the quality of financial statement. It does not have any significant
moderation on the influence of the use of information technology on financial
statement but it significantly moderates the influence of government internal control
system on the quality of financial statement.
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- Master Theses [1362]