Pengaruh Financial Audit Terhadap Efektivitas dan Efisiensi Penggunaan Teknologi Informasi di Kecamatan Herlang

Authors

  • Baso R Universitas Wira Bhakti, Makassar, Indonesia.
  • Israwati Universitas Wira Bhakti, Makassar, Indonesia.
  • Andi Annisa Universitas Wira Bhakti, Makassar, Indonesia.
  • Sumarni S Universitas Wira Bhakti, Makassar, Indonesia.
  • Andi Hutami Adhiningsih Universitas Wira Bhakti, Makassar, Indonesia.

DOI:

https://doi.org/10.30872/jfor.v27i1/5129

Keywords:

Finansial Audit, Efektivitas, Efisiensi, Teknologi Informasi, Pemerintah Kecamatan

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengaruh financial audit terhadap efektivitas dan efisiensi penggunaan teknologi informasi di Kecamatan Herlang. Metode yang digunakan dalam penelitian ini menggunakan jenis metode kuantitatif. Adapun populasi dalam penelitian ini terdiri dari 6 desa dan 2 kelurahan. Penarikan sampel dilakukan dengan cara menggunakan sampel jenuh sebanyak 48 responden. Metode analisis kuantitatif meliputi uji validitas dan reabilitas, uji asumsi klasik yang terdiri dari uji normalitas dan uji heterokedastisitas, analisis regresi sederhana, uji hipotesis yang mencakup uji T dan uji F serta koefisien determinasi. Hasil dari penelitian ini menunjukkan bahwa financial audit berpengaruh positif dan signifikan terhadap efektivitas dan efisiensi penggunaan teknologi informasi di Kecamatan Herlang baik secara partial maupun secara simultan

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Published

2026-07-31

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How to Cite

Pengaruh Financial Audit Terhadap Efektivitas dan Efisiensi Penggunaan Teknologi Informasi di Kecamatan Herlang. (2026). FORUM EKONOMI: Jurnal Ekonomi, Manajemen Dan Akuntansi, 28(3), 509-517. https://doi.org/10.30872/jfor.v27i1/5129