PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT

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Title: PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT
Author: Silviana; Antoni, Erwin
Abstract: The government has then performed reforms in financial management area, but the reality is still minimal government financial statements that get unqualiJied opinion ( WDP ). This study was conducted to analyze the effect of application ofAccounting Information System on the Quality of Local Government Financial Statements. The method used is explanatoly. Data collection was conducted using a questionnaire distributed to Auditors Audit Board of the Republic of Indonesia - West Java Provincial OfJice. Analysis tools using simple linear regression. This research resulted in findings of the application of the accounting information system have an influence on the quality of local government financial reports. It was found that there are factors that are still less than optimal like information system computerize not yet intergration with other division, competencies include human resource accounting educational background is still minimal in finance department. In other words accounting system have to integration with all division to accelerate process making financial statement, and thus accounting for personnel knowledge is a factor that must be considered in improving the quality of local government financial statement.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/7301
Date: 2014-04


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