PENGARUH SISTEM AKUNTANSI KEUANGAN, TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN OPD

Abstract

This research aimed to examine the effect of financial accounting system (SAK), information technology, Intern control system on the quality of the financial statement of local government. Furthermore, The population of this research used 20 agencies and units at local government agencies (OPD) in the city of Lamongan. This research used primary data taken from the distributed questionnaire. Meanwhile, the sample collection technique of this research used a purposive sampling method based on certain criteria. Moreover, the research sample of this research used 60 respondents. Meanwhile, the analysis method used multiple linear regressios with SPSS Program 21 version (Statistical Product and Service Solutions). On the other hand, this research concluded that the financial accounting system had a positive and significant effect on the quality of the financial statement of local government with the regression coefficient of 0.000. Similarly, information technology had a positive and significant effect on the quality of financial statement of local governments with a regressions coefficient of 0.001. Also, the intern control system had a positive and significant effect on the quality of the financial statement of local government with a regressions coefficient of 0.002.
Keywords: financial accounting system, information technolog, intern control system, quality of financial statement of local government