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Oleh :
Yulia Ratna Sari
Pembimbing : R. Adri Satriawan dan Arumega Zarefar
ABSTRACT
The purpose of this study are to examine and explain the effect of regional
financial management information systems, internal control systems, government
accounting standards and information technology utilization of the financial
statements quality. The population used is the staff of Finance Department in all
OPD in Pekanbaru as much as 29 OPD, the sample is limited to only the OPD
which makes the Regional Finance Report. Furthermore, each of the OPD is
taken 4 people consisting of the Head of Finance and 1 Treasurer and two staff,
so that the sample as many as 116 people. Data analysis using multiple regression.
Based on the results of the study, Regional Financial Management Information
System (SIPKD), Internal Control System and Utilization of Information
Technology has a significant influence on the Quality of Financial Statements of
Pekanbaru. Government Accounting Standards do not have a significant influence
on the Quality of Financial Statements Pekanbaru City.