PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKAD KABUPATEN SIDOARJO

Abstract

This research aimed to examine the effect of accounting understanding, utilization of accounting information systems, and internal control system on the quality of financial statements of BPKAD Sidoarjo district. The research was quantitative. Furthermore, the data collection technique used purposive sampling with questionnaires as the instrument. The questionnaires were distributed to the employees at BPKAD in the financial department. In line with that, there were 50 respondents as the sample. Moreover, the data were primary and secondary. Additionally, the data analysis technique used multiple linear regression. The result showed that the accounting understanding had a positive but insignificant effect on the quality of financial statements. It meant the accounting understanding of the finance employees at BPKD Sidoarjo district did not guarantee success in the preparation of qualified financial statements because not all the employees had an accounting knowledge background. However, the utilization of an accounting information system had a significantly positive effect on the quality of financial statements. The quality would be better if it was balanced with accounting knowledge and the implementation of a good financial accounting system by the financial staff. In contrast, the internal control system had a positive but insignificant effect on the financial statement. This meant the level of the leader’s supervision on the arrangement of financial statements was not effectively implemented. Therefore, it caused an inappropriate between the ongoing process with the existing regulation.