Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia

Research Article

Determinants of Utilization of Financial Management Information Technology System Utilization on Financial Report Quality of Enrekang Regency

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  • @INPROCEEDINGS{10.4108/eai.25-10-2019.2295361,
        author={Nurfadilah  Nurfadilah and Osman  Lewangka and Yunus  Amar},
        title={Determinants of Utilization of Financial Management Information Technology System Utilization on Financial Report Quality of Enrekang Regency},
        proceedings={Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2020},
        month={6},
        keywords={performance expectancy social influence facilitating conditions use behavior and system quality},
        doi={10.4108/eai.25-10-2019.2295361}
    }
    
  • Nurfadilah Nurfadilah
    Osman Lewangka
    Yunus Amar
    Year: 2020
    Determinants of Utilization of Financial Management Information Technology System Utilization on Financial Report Quality of Enrekang Regency
    ICAME
    EAI
    DOI: 10.4108/eai.25-10-2019.2295361
Nurfadilah Nurfadilah1,*, Osman Lewangka1, Yunus Amar1
  • 1: Universitas Hasanuddin, Makassar, Indonesia
*Contact email: Nfdilah92.dhila@gmail.com

Abstract

This study examines the effect of human resources on performance expectancy, social influences, facilitating conditions, use behavior, and system quality by making use of information technology systems of regional finance to produce a qualified financial report in the government of Enrekang Regency. The object of this research states the civil apparatus having a position in the financial management unit consisting of 31 OPD. The sample consisted of 95 respondents selected proportionally. The result of the study indicate that (1) performance expectancy has a positive and significant on the quality of the financial report, (2) social influence does not significantly effect of the quality of the financial report, (3) facilitating conditions has a positive and significant effect on the quality of financial report, (4) use behavior has a positive and significant effect on the quality of the financial report, and (5) system quality has a positive and significant effect on the quality of the financial report