Bata Ilyas Journal of Accounting
Vol 4, No 1 (2023)

A Look at How Regional Financial Accounting, Government Internal Control, and IT Affect Financial Statement Quality

Yaya Sonjaya (Universitas Yapis Papua)
Muslim Muslim (Unknown)



Article Info

Publish Date
02 Jul 2023

Abstract

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.

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Journal Info

Abbrev

bijak

Publisher

Subject

Social Sciences

Description

Bijac adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi secara holistik. Bijac berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ...