The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Muslim A. Djalil (), S. E. Nadirsyah (), M. Rizal Yahya () and Syarifah Vivi Ramadhanti ()
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Muslim A. Djalil: Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh, Indonesia
S. E. Nadirsyah: Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh, Indonesia
M. Rizal Yahya: Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh, Indonesia
Syarifah Vivi Ramadhanti: Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh, Indonesia

BRAND. Broad Research in Accounting, Negotiation, and Distribution, 2017, vol. 8, issue 1, 25-37

Abstract: The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia. The population of the research is 39 city government agencies (SKPK) of Banda Aceh and by using the simple random sampling technique, it selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research are collected by using questionnaires and analyzed by using the multiple regression regression method with a SPSS application software. The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regional financial accounting systems have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internal control system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.

Keywords: Information Technology; Internal Control System; Regional Financial Accounting System; and Performance of City Governance. (search for similar items in EconPapers)
Date: 2017
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