Abstract

Purpose: of this research is to know the effect of utilization of information technology and internal control of accounting for the value of financial reporting information
 Design/methodology/approach: quantitative methods using multiple linear regression methods.
 Findings: Utilization of Information Technology, internal accounting controls have a significant effect on the value of financial reporting information at the Center for Research and Development of Natural Resources Conservation Technology, East Kalimantan.
 Research limitations/implications: Utilization of Information Technology, internal accounting controls.
 Practical implications: Results show that from the 2 hypotheses proposed.
 Originality/value: This paper is original.
 Paper type: Research paper

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