The Effect of Internal Control System, Information Technology, and Application of Regional Financial Accounting Systems on The Financial Accountability of The Regional Government of Muara Enim Regency, Indonesia

ELLEIN, ELLEIN and Yusnaini, Yusnaini and Shelly, Febriana Kartasari (2023) The Effect of Internal Control System, Information Technology, and Application of Regional Financial Accounting Systems on The Financial Accountability of The Regional Government of Muara Enim Regency, Indonesia. EURASIA: Economics & Business, 67 (1). pp. 3-10. ISSN 2522-9710

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Abstract

This study aims to examine the effect of the internal control system, the use of information technology, the application of regional financial accounting systems on regional financial accountability. This research is a quantitative research conducted in Muara Enim Regency. The research instrument methods used in this study were observation, interviews, and questionnaires. The sample of this research consists of 57 samples using the analytical technique is descriptive statistics using IBM Eviews 10. The results of this study indicate that the internal control system has a negative and significant effect on regional financial accountability, while the use of information technology and regional financial accounting systems has a positive and significant effect on regional financial accountability.

Item Type:	Article
Uncontrolled Keywords:	Internal control system, utilization of information technology, regional financial accounting system, regional financial accountability
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr. Yusnaini Yusnaini
Date Deposited:	01 May 2023 02:17
Last Modified:	01 May 2023 02:17
URI:	http://repository.unsri.ac.id/id/eprint/98554

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