PENILAIAN ASPEK KEUANGAN DENGAN TEKNOLOGIINFORMASI DAN SISTEM PENGENDALIAN INTERN SEBAGAIVARIABEL INTERVENING PADA PERGURUAN TINGGI NEGERIBADAN LAYANAN UMUM
This study aims to determine whether there is an effect of the Assessment of Financial Aspects of Maturity Levels and Financial Accountability on the Quality of Financial Statements and to determine whether there is an indirect effect of the Assessment of Financial Aspects of Maturity Levels and Fin...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Published: |
2023-06-23.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | This study aims to determine whether there is an effect of the Assessment of Financial Aspects of Maturity Levels and Financial Accountability on the Quality of Financial Statements and to determine whether there is an indirect effect of the Assessment of Financial Aspects of Maturity Levels and Financial Accountability on the Quality of Financial Statements through Information Technology and Internal Control Systems as intervening variables. . The population in this study were 28 Public Service Agency State University Work Units within the Ministry of Education, Culture, Research and Technology, with a total sample of 28 Internal Control Units. The research method used is a quantitative method with primary data sources based on survey results in the form of distributing questionnaires. Data analysis was carried out on management data in the form of cross sections with the test method being carried out statistically using the Smartpls 3.2.9 application. The results of this study mean that the Assessment of the Maturity Level of Financial Aspects has a significant positive effect on the Quality of Financial Statements, Financial Accountability has an insignificant positive effect on the Quality of Financial Statements, the Assessment of the Maturity Level of Financial Aspects does not have a significant effect on the Quality of Financial Statements through Information Technology and Internal Control Systems, Accountability Finance has no significant effect on the Quality of Financial Statements through Information Technology, and Financial Accountability has a significant positive effect on the Quality of Financial Statements through the Internal Control System. |
|---|---|
| Item Description: | http://repository.upnvj.ac.id/25473/14/ABSTRAK.pdf http://repository.upnvj.ac.id/25473/15/AWAL.pdf http://repository.upnvj.ac.id/25473/16/BAB%201.pdf http://repository.upnvj.ac.id/25473/17/BAB%202.pdf http://repository.upnvj.ac.id/25473/18/BAB%203.pdf http://repository.upnvj.ac.id/25473/19/BAB%204.pdf http://repository.upnvj.ac.id/25473/20/BAB%205.pdf http://repository.upnvj.ac.id/25473/21/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/25473/10/LAMPIRAN.pdf http://repository.upnvj.ac.id/25473/11/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/25473/13/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/25473/12/ARTIKEL%20KI.pdf |