Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Dan Teknologi Informasi (Ti) Terhadap Kualitas Laporan Keuangan Daerah Kabupaten Jember

Habibi, Hisyam (2022) Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Dan Teknologi Informasi (Ti) Terhadap Kualitas Laporan Keuangan Daerah Kabupaten Jember. Diploma thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze and explain the influence of Government Accounting Standards, Information Technology and the Quality of Regional Financial Statements of Jember Regency. This study used quantitative methods using purposive sampling techniques and research instruments using questionnaires. The data analysis technique used is multiple linear regression analysis with IBM SPSS Statistics 22 application. Testing was carried out on the variables of Government Accounting Standards (X1), Information Technology (X2), and the quality of financial statements (Y). The results of this study show that the application of government accounting standards, information technology, has a significant effect on the quality of regional financial statements in Jember Regency

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