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

silviana Erwin

Abstract


The government has then performed reforms in financial management area , but the reality is still minimal government financial statements that get unqualified opinion ( WDP ). This study was conducted to analyze the effect of application of Accounting Information System on the Quality of Local Government Financial Statements. The method used is explanatory. Data collection was conducted using a questionnaire distributed to Auditors Audit Board of the Republic of Indonesia - West Java Provincial Office. Analysis human resource accounting educational background is still minimal in finance department 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. 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.


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