PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAHAN DESA DI KECAMATAN KUNDUR

The purpose of this study was to determine whether understanding of accounting, utilization of accounting information systems and educational level affect the quality of financial reporting information. This research was conducted in village government in Kundur District, namely Sungai Ungar Village...

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Bibliographic Details
Main Author: Putri Gusyani, (Author)
Format: Book
Published: 2023-06-26.
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Online Access:Link Metadata
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520 |a The purpose of this study was to determine whether understanding of accounting, utilization of accounting information systems and educational level affect the quality of financial reporting information. This research was conducted in village government in Kundur District, namely Sungai Ungar Village, Sungai Sebesi Village and Lubuk Village. This type of research is quantitative, by distributing questionnaires to village officials as many as 62 respondents. All village apparatus in Kundur subdistrict, totaling 62 village apparatus. The questionnaire was distributed using softcopy using the Google Form link which was then distributed to all village officials via WhatsApp and the questionnaire was also distributed using hardcopy. Data analysis in this study used descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing was carried out using IBM SPSS 26 and Microsoft Excel 2010. The results of this study indicate that accounting comprehension variables have a positive effect on the quality of financial statement information, the variable utilization of accounting information systems has a positive effect on the quality of financial report information and the variable level of education has a positive effect on the quality of financial report information. 
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