BRAND. Broad Research in Accounting, Negotiation, and Distribution

Volume: 8 | Issue: 1 | Paper number: 3.

The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Published July 19, 2017
❝ Cite
Muslim Djalil - Faculty of Economics and Business, University of Syiah Kuala, Banda Aceh (ID), S.e. Nadirsyah - Faculty of Economics and Business, University of Syiah Kuala, Banda Aceh (ID), M. Rizal Yahya - Faculty of Economics and Business, University of Syiah Kuala, Banda Aceh (ID), Jalaluddin Jalaluddin - Faculty of Economics and Business, University of Syiah Kuala, Banda Aceh (ID), Syarifah Vivi Ramadhanti - Faculty of Economics and Business, University of Syiah Kuala, Banda Aceh (ID),

Abstract

The purpose of this research is to examine the influence of utilization of information  technology, internal control system, and regional financial accounting system on the performance of  city government agencies in Banda Aceh city government, Indonesia.

The population of the research is 39 city government agencies (SKPK) of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government  as a sample and employed 84 persons as respondents. The primary data of this research are
collected by using questionnaire and analyzed by using the multiple regression regresion method  with a SPSS application software.

The result shows that perceived by simultaneously statistical test indicated that the  utilization of information technology, internal control system and implementation of regional
financial accounting system have a significant positive effect on the performance of city  government agency. Similarly, tested partially, utilization of information technology, internal
control system, and implementation of the regional financial accounting system also have a  significant positive effect on the performance of city government agencies in the city government of  Banda Aceh, Indonesia.

Keywords: Information Technology, Internal Control System, Regional Financial  Accounting System, and Performance of City Governance.


Academic discipline and sub-disciplines: Accounting, Information Systems

Full Text:

PDF

Article Overview Video

MedicalC - Medical Calculators


(C) 2010-2026 EduSoft