Detail Inovasi Perguruan Tinggi


Tema: International Journal of Innovation, Creativity and Change Volume 6, Issue 7.  ISSN 2201-1323, 2019
Judul: The Effect of use of Regional Financial Accounting Systems (SAKD) and Government Internal Control System (SPIP) on the Quality of Regional Government Financial Statements (Survey on West Bandung District Government)
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0514108502#0430088001

Tahun: 2019

In this study, researchers want to see how the use of the Regional Financial Information System has affected the quality of regional government financial statements, and whether it is being used to its full potential. By using or utilizing the Regional Financial Accounting System and the Government's Internal Control System, accountability will be increasingly highlighted. The used of regional financial accounting systems and government internal control systems are independent variables and the quality of local government financial reports is the dependent variable. The research method used in this study is the explanatory method. The type of data used is primary data, with the method of collecting data through questionnaires and data analysis using multiple linear regression at a significance level of 5%. The population in this study is part of the SKPD finance at the West Bandung District Government office. The number of questionnaires distributed in this study was 40 copies and the questionnaires returned were 40 copies. The results indicate that partially or simultaneously the Benefits of Regional Financial Accounting Systems and the Government's Internal Control System have a significant effect on the Quality of Local Government Financial Reports.