PENGARUH PEMAHAMAN BASIS AKRUAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL INTERVENING (Stu
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Institusion

Universitas Tadulako

Author

AGUS HIDAYAT JOTOLEMBAH,

Subject

Master of Accounting 

Datestamp

0000-00-00 00:00:00 

Abstract :
Agus Hidayat Jotolembah, C 302 16 024. The Influence of Accrual Base Understanding and Use of Information Technology on the Quality of Local Government Financial Reports with the Government Internal Control System as an intervening variable (Empirical Study on the Government of Central Sulawesi Province). Guided by Muh. Ikbal A. as mentor I and Rahayu Indriasari as counselor II. This study aims to determine the direct and indirect effects of the accrual basis understanding and the use of technology on the quality of financial statements with the government internal control system as an intervening variable. The analytical tool used in this study is Path Analysis. The results of this study indicate that (1) the understanding of the accrual basis affects the Quality of Financial Reports, (2) the understanding of the accrual basis affects the Quality of Financial Reports with government internal control systems as intervening variables, (3) the use of technology affects the quality of financial reports the use of technology influences the quality of financial reports with government internal control systems as intervening variables, (5) understanding of the accrual basis and the use of information technology influences the quality of financial statements with the government internal control system as an intervening variable.