Determinasi Kualitas Informasi Laporan Keuangan Pada SKPD Pemerintah Kota Tangerang
DOI:
https://doi.org/10.22441/jpma.v3i2.13182Kata Kunci:
implementasi sistem informasi akuntansi, implementasi standar akuntansi pemerintah, pemanfaatan teknologi informasi, kualitas informasi laporan keuangan.Abstrak
Penelitian ini merupakan penelitian kuantitatif yang memiliki tujuan untuk mengetahui dampak implementasi sistem informasi akuntansi, implementasi standar akuntansi pemerintah, serta pemanfaatan teknologi informasi pada kualitas informasi laporan keuangan. Populasi dan sampel penelitian ini yakni karyawan BPKD SKPD Kota Tangerang yang berjumlah 60 responden. Penelitian ini menggunakan metode analisis statistik regresi linier berganda data primer dengan menggunakan program SPSS 28. Berdasarkan hasil pengujian seluruh hipotesis, penelitian ini menunjukan bahwa secara parsial variabel implementasi standar akuntansi pemerintah memiliki pengaruh signifikan positif pada kualitas informasi laporan keuangan. Sedangkan variabel implementasi sistem informasi akuntansi dan variabel pemanfaatan teknologi informasi tidak memberi pengaruh pada kualitas informasi laporan keuangan.
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