The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government

Authors

  • Zalsa Bila Maulida Kemal Chair Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo, Indonesia
  • Tarjo Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo, Indonesia

DOI:

https://doi.org/10.26418/apssai.v4i2.103

Keywords:

Internal Control System, Quality of Financial Reports, Regional Financial Accounting System, Utilization of Information Technology

Abstract

Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government.

Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0.

Research findings:  This research indicates that the internal control system and the use of information technology significantly affect the quality of financial reports. Meanwhile, the regional financial accounting system does not affect the quality of financial reports.

Theoretical contribution/Originality: This study introduces a new variable, namely Utilization of Information Technology, to examine the impact of internal control systems, regional financial accounting systems, and the utilization of information technology on the quality of financial reporting in local governments in urban areas.

Practitioner/Policy implication: The study offers recommendations for local governments to enhance internal controls, optimize regional financial accounting systems, and utilize technology to improve financial reporting quality. These findings can also guide policymakers in creating regulations that promote accountability and transparency in financial management practices.

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Published

26-10-2024

How to Cite

Chair, Z. B. M. K., & Tarjo. (2024). The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government . APSSAI ACCOUNTING REVIEW, 4(2), 143–151. https://doi.org/10.26418/apssai.v4i2.103

Issue

Vol. 4 No. 2 (2024): Oktober

Section

Articles

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