PENGARUH SISTEM INFORMASI AKUNTANSI KEUANGAN DAN PENGAWASAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aims to examine whether there is Effect of Regional Financial Accounting Information System and Internal Control on the Quality of Local Government Financial Statements at the Device Work Unit of Surabaya. The population in this research is obtained by using purposive sampling method at City Device Work Unit of Surabaya City, and based on predetermined creteria, the sampel obtained by 44 respondents accounting / financial administration in 30 SKPD in Surabaya. Data collection techniques were conducted using questionnaires. Data analysis used multiple linear regression with SPSS application tools (Statistical Product and Service Solutions) and used hypothesis test (t test) with 5% significant level. Utilization of financial accounting information system has a positive influence on the quality of local government financial statement, because the higher the utilization rate of regional financial accounting information system, the higher the quality of local government financial statement. While internal controls have a positive influence on the quality of local government financial reports, because to improve the quality of local government financial statements requerid good iternal supervision and in accordance with applicable policies.
Keybord: Accounting information system, internal supervision, quality of financial statement