The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Authors

  • Muslim A. Djalil Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh Author https://orcid.org/0000-0003-1519-6686
  • S. E. Nadirsyah Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh Author https://orcid.org/0000-0001-6988-0681
  • M. Rizal Yahya Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh Author
  • Jalaluddin Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh Author
  • Syarifah Vivi Ramadhanti Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh Author

Keywords:

Information Technology, Internal Control System, Regional Financial  Accounting System, Performance of City Governance

Abstract

The purpose of this research is to examine the influence of utilization of information  technology, internal control system, and regional financial accounting system on the performance of  city government agencies in Banda Aceh city government, Indonesia.

The population of the research is 39 city government agencies (SKPK) of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government  as a sample and employed 84 persons as respondents. The primary data of this research are collected by using questionnaire and analyzed by using the multiple regression method  with a SPSS application software.

The result shows that perceived by simultaneously statistical test indicated that the  utilization of information technology, internal control system and implementation of regional financial accounting system have a significant positive effect on the performance of city  government agency. Similarly, tested partially, utilization of information technology, internal control system, and implementation of the regional financial accounting system also have a  significant positive effect on the performance of city government agencies in the city government of  Banda Aceh, Indonesia.

Author Biographies

  • Muslim A. Djalil, Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh

    Dept of Accounting, Faculty of Economics and Business
    University of Syiah Kuala, Banda Aceh

  • S. E. Nadirsyah, Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh

    Dept of Accounting, Faculty of Economics and Business
    University of Syiah Kuala, Banda Aceh

  • M. Rizal Yahya, Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh

    Dept of Accounting, Faculty of Economics and Business
    University of Syiah Kuala, Banda Aceh

  • Jalaluddin, Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh

    Dept of Accounting, Faculty of Economics and Business
    University of Syiah Kuala, Banda Aceh

  • Syarifah Vivi Ramadhanti, Dept of Accounting, Faculty of Economics and Business University of Syiah Kuala, Banda Aceh

    Dept of Accounting, Faculty of Economics and Business
    University of Syiah Kuala, Banda Aceh

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Published

2025-07-15

Issue

Vol. 8 No. 1 (2017): Volume 8, Issue 1, Year 2017

Section

Articles