Published: 2024-01-20
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Daerah Pesawaran
DOI: 10.35870/emt.v8i1.2050
Erwin Novriansyah, Afrizal Nilwan
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Erwin Novriansyah:
Universitas Bandar Lampung
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Afrizal Nilwan:
Universitas Bandar Lampung
Abstract
Pesawaran Regency is one of the regions in Lampung that has received the Fair Without Exceptions (WTP) predicate from the Financial Audit Agency (BPK). This research aims to measure the impact of existing variables on the quality of regional financial reports. This research uses a quantitative approach with a purposive sampling method and a Likert scale measurement. Data was collected by distributing questionnaires to 30 respondents, employees of the Regional Financial and Asset Management Agency (BPKAD) of Pesawaran Regency who focus on the financial sector. The research results show that variable X1, namely the accounting information system, and variable X2, namely the internal control system, influence the quality of financial reports. These findings contribute to further understanding regarding the role of accounting information systems and internal control in ensuring the quality of regional financial reports.
Keywords
Accounting Information System; Internal Control System; Quality of Financial Reports
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 1 (2024)
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Section: Articles
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Published: 2024-01-20
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i1.2050
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Erwin Novriansyah, Universitas Bandar Lampung
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
Afrizal Nilwan, Universitas Bandar Lampung
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
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