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- W4250789294 abstract "ABSTRACT
 This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia.
 ABSTRAK
 Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia.
 JEL Classification: M40, J24" @default.
- W4250789294 created "2022-05-12" @default.
- W4250789294 creator A5044791733 @default.
- W4250789294 creator A5081326314 @default.
- W4250789294 date "2018-06-04" @default.
- W4250789294 modified "2023-09-29" @default.
- W4250789294 title "Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia" @default.
- W4250789294 doi "https://doi.org/10.35838/jrap.v5i01.170" @default.
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