PENERAPAN SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of intern controlling system disclosure and information technology utilization on the quality of financial statements at Surabaya Local Government agencies. The research was quantitative research. Moreover, data were primary; in which they were taken through questionnaires. The questionnaires were distributed to respondents. Furthermore, the population was Surabaya Local Government Agencies. Additionally, the data collection technique used purposive sampling technique, in which the sample was based on criteria given. In line with, there were 100 samples from 20 Local Government Agencies. In addition, the data analysis technique used multiple linier regression analysis with SPSS (Statistical Product and Service Solution) 23. The research result concluded that intern controlling system disclosure had a positive effect on the quality of financial statements at Surabaya Local Government Agencies. Likewise, information technology utilization had a positive effect on the quality of financial statements at Surabaya Local Government Agencies.
Keywords: quality of local government financial statement, intern controlling system, information technology