The Impact Of Accounting Information Systems And Internal Control On Quality Local Government Financial Statements
Keywords:Accounting Information System, Internal Control System, Quality of Local Government Financial Reports.
Abstract (Times New Roman 10pt)
This research aims to examine the effect of accounting information systems and internal control systems on the
quality of local government financial reports.The population in this study is the local government of Bogor City.
The sample was obtained from the head of the subsection of finance, treasurer, and staff (48 respondents). The
data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the
data used is multiple regression, t test, and F test with SPSS 15. The results of this study indicate that (1) the
Accounting Information System (SIA) has no significant effect on the quality of financial reports, (2) the Internal
Control System (SPI) has no significant effect on the quality of financial statements.
Keywords: Accounting Information System, Internal Control System, Quality of Local Government Financial