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

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