Browsing by Author "FAESAL FAZLURAHMAN"

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    THE INFLUENCE OF THE UTILIZATION OF INFORMATION TECHNOLOGY AND THE GOVERNMENTS INTERNAL CONTROL SYSTEM ON THE QUALITY OF THE REGIONAL GOVERNMENT FINANCIAL STATEMENTS USING FIXED ASSET MANAGEMENT AS I
    (2021-01-14) FAESAL FAZLURAHMAN; Nunuy Nur Afiah; Ivan Yudianto
    This study aims to examine the effect of the utilization of information technology and the government internal control system on the quality of local government financial reports with the administration of fixed assets as an intervening variable. This study uses primary data obtained from SKPD within the Bandung City Government. The research method used in this research is quantitative descriptive analysis method. The data analysis method used is the classical assumption test and then hypothesis testing. The statistical method used is path analysis. This study resulted in the government internal control system and administration of fixed assets partially and simultaneously having a positive and significant effect on the quality of local government financial reports. However, the partial the utilization of information technology has a positive but insignificant effect on the quality of local government financial reports. Then the the utilization of information technology and the government internal control system partially and simultaneously has a significant positive effect on the administration of fixed assets. Administration of fixed assets has been shown to be able to mediate the indirect effect of the government internal control system on the quality of local government financial reports. However, the administration of fixed assets is not able to mediate the indirect effect of the utilization of information technology on the quality of local government financial reports.