PENGARUH TEKNOLOGI INFORMASI YANG DIGUNAKAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Survei Pada Rumah Sakit Di Kota Bandung)

Kristina, Titin and R., Rapina (2016) PENGARUH TEKNOLOGI INFORMASI YANG DIGUNAKAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Survei Pada Rumah Sakit Di Kota Bandung). Maranatha Economics and Business Conference : GLOBAL NETWORKING:BUILD UP BUSINESS COMPETITIVENESS, - (-). pp. 1-17. ISSN ISBN:978-979-19940-5-7

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Abstract

Financial report as a result of accounting process can be used to communicate financial data and activities of corporate. Financial reporting follows accounting principles in creating good quality result. In the past decades, information technology has been applied in financial reporting. This study aims to reveal the impact of information technology application to the quality of financial reporting of private hospitals. Questionnaires were collected from 51 respondents of accounting and financial staffs of 5 hospitals i.e. 5 of Bandung Maranatha Oral dan Dental Hospital, 7 of Bandung Immanuel Hospital, 8 of Santo Borromeus Hospital, 28 of Muhammadiyah Hospital, and 3 of Emma Poeradiredja Maternity Hospital. Simple random sampling technique of probability sampling method and simple linear regression analysis were applied for data collection and data analysis. This study shows that information technology application has a negative impactto the quality of financial reporting.

Item Type:	Article
Uncontrolled Keywords:	information technology, financial reporting, private hospital
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	11 Oct 2017 02:43
Last Modified:	11 Oct 2017 02:43
URI:	http://repository.lppm.maranatha.edu/id/eprint/364

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