PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN PROVINSI SULAWESI BARAT (Studi Empiris pada SKPD Badan Pengelola Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat)

Abstract

Abdul Wahid. 2021. The Effect of the Application of Regional Financial Management Information Systems, Utilization of Technology and Internal Controls on the Quality of Financial Reports for the Government of West Sulawesi Province (Empirical Study on SKPD of the Regional Finance and Revenue Management Agency of West Sulawesi Province), supervised by Maryadi and Sylvia Sjarlis. This study aims to determine and analyze (1) the effect of regional financial management information systems, technology uti lization and internal control partially on the quality of the West Sulawesi Provincial Government's financial reports (2) the effect of regional financial management information systems, technology utilization and internal control simultaneously towards the quality of the financial statements of the West Sulawesi Provincial Government (3) the most dominant variable affects the quality of the West Sulawesi provincial government's financial reports. This approach uses survey research conducted at the Regional Finance and Revenue Management Agency of West Sulawesi Province from July 2021 to August 2021. The research population is all employees of the Regional Revenue and Finance Management Agency of West Sulawesi Province. Sampling was carried out by purposive sampling method with the criteria involved in preparing financial statements totalling 54 people. The test results show that (1) partially the regional financial management information system variables, the use of technology and internal control have a significant positive effect on the quality of the West Sulawesi Provincial Government financial reports with tcount = 3.076, 2.395, and 3.895 > ttable = 2.007 (2) simultaneously variable regional financial management information system, technology utilization and internal control have a significant positive effect on the quality of the financial statements of the West Sulawesi Provincial Government where Fcount = 23,471 > Ftable = 2.79 (3) the internal control variable has the most dominant influence on the quality of the financial statements of the West Sulawesi Provincial Government seen from the value of the most significant determination that is 0.388 or 38.8%.