Boru Karo Karo, Shintya Meunasah (2024) Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kesesuaian Standar Terhadap Kualitas Pelaporan Keuangan Kantor Camat Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine whether there is an influence of the Internal Control System, Utilization of Information Technology, and Compliance with Standards on the Quality of Financial Reports at the District Head Office in Pekanbaru City. The respondents in this research are employees involved in financial reporting at the Subdistrict Office in Pekanbaru City, such as the Head of the Subdistrict Office, Head of Finance, Treasurer, Financial Staff and other officials involved in financial reporting. The approach involved in this research aims at quantitative elements and the type of data is primary which relates to a specific method in the form of a questionnaire. Data were analyzed using multiple linear regression analysis. The target is the quality of the financial reports of the Subdistrict Office in the city of Pekanbaru. In this research, SPSS 25.0 statistics were used in data processing. The research results show that the internal control system, use of information technology, and conformity to standards have a negative and significant effect on the quality of financial reports.

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