CD Skripsi
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)
This study aims to determine the effect of the application of accounting
information systems on the quality of financial statements in Pekanbaru local
government. The research method used is descriptive analysis method and
hypothesis testing. The statistical analysis used in this study is a simple linear
regression analysis test, correlation, hypothesis testing using t test and analysis of
determination. The population of this research is all accounting units in
Government of Pekanbaru City.
The research sample of 30 units of Local Government Organizations (LGO) used
as many as 78 respondents with the data source obtained through the results of
filling out the questionnaire. The results of this study can be seen that the
utilization of the Accounting Information System (SIA) on the Quality of Financial
Statements is 53.6%, while the remaining 46.5% is the influence of other factors
beyond the variables studied. So the better the application of accounting
information systems, the better the quality of the financial statements produced.
Keywords: Application of Accounting Information Systems, Quality of Financial
Statements
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