Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern Pemerintah dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Ponorogo

Indriyani, Ade Tiya (2023) Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern Pemerintah dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Ponorogo. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

The purpose of this research is to examine the impact of implementing government accounting standards’, the government's internal control system, and the use of information technology on the quality of local government financial reports in Ponorogo. This study employs quantitative methods and research instruments in the form of questionnaires. Multiple linear regression analysis was used with the IBM SPSS Statistics 26 application to analyze the data. Tests were carried out on the implementation of government accounting standards (X1), government internal control systems (X2), and information technology utilization (X3), and the quality of local government financial reports was tested (Y). The results of this study indicate that government accounting standards implementation, the government's internal control system, and the use of information technology all have a significant effect on the quality of the regional government's financial reports in Ponorogo Regency.

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