Journal of Accounting Research, Organization and Economics (Dec 2021)

The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance

  • Leny Suryanty,
  • Mulia Saputra,
  • Syukriy Abdullah

DOI
https://doi.org/10.24815/jaroe.v4i3.17801
Journal volume & issue
Vol. 4, no. 3
pp. 288 – 297

Abstract

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Objective – This study aims to examine the effect of apparatus capability, the complete-ness of regulations, and the use of accounting information technology both simultaneous and partial on the financial management performance in SKPK Aceh Singkil, Indonesia. Design/methodology – The population and unit analysis are the District Work Unit (SKPK) in Aceh Singkil, Indonesia. Respondents comprise of Budget Users (PA-SKPK), SKPK Financial Administration Officials (PPK-SKPK), and Finance Subdivision Heads of 46 SKPK. Documentation technique was utilized and Multiple Linear Regression Analysis was used to test the hypotheses. Results – The results showed that apparatus capability, the completeness of regulations, and the use of accounting information technology simultaneous and partial affected the fi-nancial management performance in SKPK Aceh Singkil. This is a concern for SKPK to pay attention to these variables in improving management performance in Aceh Singkil Regency

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