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