Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Akuntansi (pada Organisasi Perangkat Daerah (OPD) di Gunungkidul)

Authors

  • Putri Utami
  • Vidya Vitta Adhivinna

DOI:

https://doi.org/10.31316/akmenika.v15i1.939

Abstract

Accounting information is very important thing in business activities or government. Accounting information is used as decision making in organization. The purpose this research to analyze affect relevant information, reliable information, complete information, timely information, understandable information toward quality accounting information at Organisasi Perangkat Daerah (OPD) in Gunungkidul.
This Research is quantitative research with purposive random sampling technique. Employee population 11 Dinas that use Accounting Information, the sample of wich was obtained 68 people. The analysis technique used is multiple regression analysis.
The result of the research shows that partially relevant information valuable 0,000 and complete information valuable 0,000 smaller than 0,05 has an effect on quality accounting information, while reliable information valuable 0,351 , timely information valuable 0,574 and understandable information valuable 0,680 greather than 0,05 no effect on quality accounting information. But simultaneously relevant information, reliable information, timely information, complete information and understandable information affect the performance of accounting information valuable 0,000 greather 0,05.

Keywords: relevant information, reliable information, complete information, timely information, understandable information, quality accounting information.

Downloads

Published

2020-08-12

Issue

Vol. 15 No. 1 (2018): AKMENIKA

Section

Articles

License

License and Copyright Agreement

In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal. 
  • That it is not under consideration for publication elsewhere.
  • That its publication has been approved by all the author(s) and by the responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.