Information Technology Utilization and Internal Control Accounting for the Value of Financial Reporting Information

Autor: Siti Rahmayuni, Anwar Arifin Pinem
Jazyk: English<br />Indonesian
Rok vydání: 2020
Předmět:
Zdroj: IJEBD (International Journal of Entrepreneurship and Business Development), Vol 3, Iss 3 (2020)
Druh dokumentu: article
ISSN: 2597-4750
2597-4785
DOI: 10.29138/ijebd.v3i3.1131
Popis: Purpose: of this research is to know the effect of utilization of information technology and internal control of accounting for the value of financial reporting information Design/methodology/approach: quantitative methods using multiple linear regression methods. Findings: Utilization of Information Technology, internal accounting controls have a significant effect on the value of financial reporting information at the Center for Research and Development of Natural Resources Conservation Technology, East Kalimantan. Research limitations/implications: Utilization of Information Technology, internal accounting controls. Practical implications: Results show that from the 2 hypotheses proposed. Originality/value: This paper is original. Paper type: Research paper
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