CD Skripsi

Pengaruh Penerapan Standar Akuntansi Pemerintah, Penggunaan Teknologi Informasi Dan Komitmen Manajemen Terhadap Kualitas Informasi Dalam Sistem Akuntansi Keuangan Tingkat Kuasa Pengguna Anggaran

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The research aims to examine the influence of implementation government accounting standard, information technology utilization and management commitment to information quality of SAKPA (Budgetary User of Accounting System). Respondens of this research were 71 operators SAKPA operators under KPPN Pekanbaru’s region. There are seventy seven questionnairs which are sent but, only seventy questionnairs return. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are the influence of implementation government accounting standard, information technology utilization and management commitment to information quality of SAKPA. The results of this research showed that implementation government accounting standard has an effect to information quality of SAKPA with 0,000 significance, information technology utilization has an effect to quality information of SAKPA with 0,012 significance, and management commitment has an effect to information quality of SAKPA with 0,002 significance. The results of this research also showed that coefficient determinant is 52,4%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as internal control system and implementation of good governance.
Keywords: implementation government accounting standard, information technology utilization, management commitment and information quality of SAKPA

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0338)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

x, 93 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0338)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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