PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Rsud Ngimbang kabupaten Lamongan)

Authors

  • Dwy Zulyatus Saqinah
  • Agung Hirmantono
  • Rita Nataliawati

Keywords:

Government Accounting Standards, Information Technology Implementation, Quality of Financial Reports

Abstract

This study aims to determine the effect of government accounting standards and information technology implementation of the quality of financial reports RSUD Ngimbang Kabupaten Lamongan partially and simultaneously. This research uses quantitative methods. The population in this study is the staff of RSUD Ngimbang Kabupaten Lamongan who carry out the function of accounting / financial administration namely the staff of the financial section and also the program staff totaling 50 people. The research sample of 50 people. The sampling technique uses total sampling. The data collection method used was a questionnaire. Data analysis techniques used multiple regression analysis with the help of SPSS version 26 for windows 2010.The results of this study show that partially the government accounting standards and information technology implementation have a positive and significant on the quality of financial reports at RSUD Ngimbang Kabupaten Lamongan. Based on simultaneous test result, the government accounting and information technology implementation have a positive and significant effect on the quality of financial reports at RSUD Ngimbang Kabupaten Lamongan.

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Published

2020-04-01