Detail Cantuman

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ABSTRACT

Muh Fausi Attaqwa (2023). Pengaruh Sistem Informasi Akuntasi dan Pemanfaatan Teknologi
Informasi terhadap Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah
Kabupaten Gowa. (supervised by Marwah Yusuf and Anim Wijaya).
This study aims to determine the effect of accounting information systems, the use of
information technology on the quality of financial reports in regional apparatus organizations
in Gowa Regency. Data collection uses primary data obtained from questionnaires using
purposive sampling techniques. The population is OPD employees at 25 Gowa Regency
Government Offices, while the sample taken is 50 respondents. The results of the
questionnaire data have been tested by instruments, classical assumptions and data
analysis methods using multiple regression techniques.
The results of the study show that the accounting information system has an effect on
the quality of financial reports, the use of information technology has no effect on the quality
of financial reports and accounting information systems and the use of information
technology has an effect on the quality of financial reports.
Keywords: Accounting Information Systems, Utilization of Information Technology and
Quality of Financial Reports.