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

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Published Nov 17, 2020
DOI https://doi.org/10.29138/ijebd.v3i3.1131

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Siti Rahmayuni
STIE Balikpapan
Anwar Arifin Pinem
STIE Balikpapan

Abstract

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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Vol 3 No 3 (2020): September 2020
Section
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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