FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA RSUD KABUPATEN SUKABUMI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERATING

Authors

  • Asti Nuriah Universitas Pancasila
  • Suratno Suratno Universitas Pancasila
  • JMV Mulyadi

DOI:

https://doi.org/10.37150/jiie.v9i1.733

Keywords:

goverment accounting standard, human resource competency, intern system control, information technology, quality of information reports financial

Abstract

The point of this research  is to examine whether government accountant implimentation standard effecting the quality of the information report of the financing, whether information technology is a moderating variable that can moderates the effect of goverment accountant implementation standard towards the quality of the information report of the financing, whether information technology is a moderating variable that can moderates the effect of human resources competency towards the quality of the information report of the financing and whether information technology is a moderating variable that can moderates the effect of intern's system control towards the quality of the information report of the financing.

This research rely on respondents from 57 finance administrator that work at RSUD Sukabumi District. The employing the purposive sampling technique for the sample collecting and as for the data analysis using the structural equation modeling based component with the help of Smartpls 3.0 program. The result of the research shows that goverment accountant implementation standard effecting the quality of the information report of the financing, but did not effecting quality of the information report of the financing with moderating information technology, human resources competency  did not effect the quality of the information report of the financing, the intern's system control effecting the quality of the information report of the financing, but did not effecting quality of the information report of the financing with moderating information technology.

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Published

2020-03-27

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Section

Articles
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