Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Nusa Tenggara Timur

NGASI, Rositha Welli Nely (2017) Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Nusa Tenggara Timur. Diploma thesis, Unika Widya Mandira.

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Abstract

The problem of this research is how Accounting Information System and Quality of Financial Report of Regional Development Planning Board (BAPPEDA) of East Nusa Tenggara Province and whether Accounting Information System has significant effect to Quality of Financial Report of Regional Development Planning Board (BAPPEDA) of East Nusa Tenggara Province. The purpose of this research is to know Accounting Information System and Quality of Financial Report of Regional Development Planning Board (BAPPEDA) of East Nusa Tenggara Province and to know influence of Accounting Information System to Quality of Financial Report of Regional Development Planning Board (BAPPEDA) of East Nusa Tenggara Province. The sample in this research is all financial staff, Echelon III official and Head of Regional Development Planning Board (BAPPEDA) of East Nusa Tenggara Province. The data used are primary data obtained through questionnaires as well as interviews and secondary data obtained through the BAPPEDA profile and the roles and responsibilities of BAPPEDA. Data analysis method used is simple regression analysis. The results showed that, the results of analysis of the description of Accounting Information System variables with a score of 88.89% and Quality of Financial Statements with a score of 89.33% categorized very well. The value of t count is 2,252 with significant value equal to 0,042. The value of significance (0.042) is smaller than the alpha level used 5% (0.05), then the decision is to accept the alternative hypothesis (Ha) and reject the null hypothesis (Ho), in other words Accounting Information System has a positive and significant impact on the quality of reports Finance at the Regional Development Planning Board of East Nusa Tenggara Province. Based on the results of the research, the suggestions are (1) to improve the quality of human resources by being given intensive, planned training in accordance with their respective fields and duties; (2) Improving the quality of equipment to process data and information and financial reports; (3) The resulting information is more transparent, accountable, and reliable; And (4) For subsequent researchers to use a sample of at least 30 people for data taken more accurately.

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