THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE
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May 1, 2022
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Keywords:
Regional Financial Accounting System, Information Technology System, Quality of Information, User Skills
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Abstract
Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable
Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA)
Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable.
Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.
Article Details
How to Cite
Tenriwaru, T., Aulia, U., & Nurfadila, N. (2022). THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE. Contemporary Journal on Business and Accounting, 2(1), 1-16. https://doi.org/10.58792/cjba.v2i1.19
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Erlina, Sakti Rambe, Rasdianto. 2015. Akuntansi Keuangan Daerah yang Berbasis Akrual, Salemba Empat : jakarta.
Evania, N., Taufik, T., & Hasan, M. A. 2016. Pengaruh Pengunaan Teknologi Informasi, Keahlian Pemakai, Dan Intensitas Pemakaian Terhadap Kualitas Informasi Akuntansi (Studi Pada Satuan Kerja Perangkat DaerahKabupatenIndragiri Hulu). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi. 3(1), 635- 649.
Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS IBM, SPSS19. Edisi 5. Semarang: Badan Penerbit Undip.
Haizer and Render. 2010. Principles Of Operations Management, 8th Edition. Prentice Hall. Pemendagri No. 21. 2011. Tentang Pedoman Pengelolaan Keuangan Daerah. Jurnal.
Rosida Toselong. 2020. Faktor- Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Se- Luwu Raya Dengan Kompetensi Sumber Daya Manusia Sebagai Moderasi. Skripsi.
Fatimah Hidayahni, Tenriwaru,Fadlia Nasaruddin. 2019. THE EFFECT OF THE IMPLEMENTATION OF INFORMATION TECHNOLOGY (E-SYSTEM) ON TAXPAYER COMPLIANCE WITH THE USE OF TECHNOLOGY AS MODERATION VARIABLES IN KPP PRATAMA MAKASSAR UTARA. JOSAR, Vol. 4
Widyaningtias, Eka. 2013. Pengaruh Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi dan Kapasitas Auditor Internal Terhadap Kualitas Laporan Keuangan Bank Pembiayaan Rakyat Syariah. Jurnal Repository Uin Syarif Hidayatullah Jakarta. Jakarta: Universitas Islam Negeri Syarif Hidayatullah.
Winanti, Sri dan Nila Aprila. 2014. Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Pemahaman Pengelolaan Keuangan Daerah Pelaihan, dan Komitmen Organisasi Terhadap Kinerja Pengelola Keuangan Satuan Kerja Perangkat Daerah. Skripsi Fakultas Ekonomi Dan Bisnis Universitas Bengkulu.
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