THE INFLUENCE OF ACCOUNTING TECHNOLOGY AND THE COMPETENCY OF GOVERNMENT ACCOUNTANTS ON THE QUALITY OF ACCOUNTING INFORMATION IN EDUCATIONAL INSTITUTIONS UNDER THE OFFICE OF THE VOCATIONAL EDUCATION COMMISSION

Abstract

This research has the objective. 1. To study the influence of accounting technology on the quality of accounting data in educational institutions under the Office of the Vocational Education Commission and 2. To study the influence of the competence of government accountants on the quality of accounting information in educational institutions under the Office of the Vocational Education Commission. This is a quantitative research. The research instrument is a questionnaire. The sample group is 208 people who work in finance and accounting in educational institutions under the Office of the Vocational Education Commission. which was obtained by calculating the sample size using Taro Yamane's formula (Taro Yamane, 1973) at an error level of 0.5 Then, the data collected from the questionnaires were analyzed using descriptive statistics, including percentages, means, standard deviations, and multiple regression analysis to examine the hypotheses. The results of the research found that 1) The influence of accounting technology has a positive effect on the quality of accounting information in educational institutions under the Office of the Vocational Education Commission. It was found that the influence of accounting technology has a positive effect on the quality of accounting information overall, with a high level of agreement (x= 4.25, S.D.= 0.68) Furthermore, system capabilities, ease of use and accessibility, system security, and technology training all significantly impacted accounting data quality at levels of 0.01 and 0.05 2) The influence of the competence of government accountants has a positive effect on the quality of accounting information in educational institutions under the Office of the Vocational Education Commission. It was found that It was found that the influence of the competence of government accountants had a positive effect on the overall quality of accounting information, with a high level of agreement (x= 4.38, S.D.= 0.65). Furthermore, knowledge and specialized skills, attitudes, skills, work experience, and continuous professional development significantly impacted the quality of accounting data at levels of 0.01 and 0.05.

Keywords: accounting technology, Competency of government accountants,     

                Accounting data quality