Perpustakaan
DESKRIPSI DATA LENGKAP
JudulPengaruh Penatausahaan Keuangan Daerah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Dengan Akuntabilitas Kinerja Organisasi Perangkat Daerah Sebagai Variabel Intervening
Nama: ZILHAMNI NASUTION
Tahun: 2024
Abstrak
ABSTRACT Zilhamni Nasution. "The Influence of Regional Financial Administration and Utilization of Information Technology on the Quality of Financial Reports with Regional Apparatus Organizational Performance Accountability as an Intervening Variable in the Study of Regional Apparatus Organizations in Palu City." Supervised by Nina Yusnita Yamin This study aims to determine and analyze the influence of regional financial administration and information technology utilization on the quality of financial reports with accountability for regional apparatus organizational performance as intervening variables. The number of samples studied was 41 Regional Apparatus Organizations of Palu City from a total of 41 Regional Apparatus Organizations which were used as the study population. The sampling method used is the census method. Respondents are financial managers (Heads of financial sub-sections and SIPD Operators). Data analysis technique uses Partial Least Square with the help of WarpPLS version 7.0. The results of this study indicate that regional financial administration has a positive and significant effect on the quality of financial reports, then the use of information technology and performance accountability has a positive and significant effect on the quality of financial reports, regional financial administration and the use of information technology has a positive and significant effect on the quality of financial reports and accountability mediating performance between regional financial administration and the use of information technology on the quality of financial reports. Keywords: Regional Financial Administration, Utilization Of Information Technology, Quality Of Financial Reports, Performance Accountability.

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