PREDICTION MODEL OF INTERNAL CONTROL SYSTEM AND ACCOUNTING INFORMATION SYSTEMS AND ITS IMPACT TO THE QUALITY OF THE LOCAL GOVERNMENT FINANCIAL STATEMENTS
| Main Author: | Puspitawati, Lilis |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
IJPUBLICATION
, 2020
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| Subjects: | |
| Online Access: |
http://repository.unikom.ac.id/70381/1/B3%20FULL.pdf http://repository.unikom.ac.id/70381/2/B3%20SIMILIARITY.pdf http://repository.unikom.ac.id/70381/3/B3%20KORESPONDENSI.pdf http://repository.unikom.ac.id/70381/ https://ijrar.org/viewfull.php?&p_id=IJRAR19L1457 |
Daftar Isi:
- The rise of cases of financial statement fraud that occur today shows the low quality of financial reports produced by government agencies in Indonesia. This condition has triggered increasing public mistrust of government financial management both at the center and in the regions. The malfunctioning of the internal control system and the adoption of an Accounting Information System that is not running smoothly triggers the inability of financial reports. Related to these problems, the purpose of this study is to determine the effect of the Internal Control System and Accounting Information System on the Quality of Regional Government Financial Statements in the Financial and Asset Management Agency in Bandung. This research uses descriptive and verification methods using a quantitative approach. The sampling technique uses simple random sampling to obtain a sample size of 52 respondents. The statistical test that will be used to test the conceptual hypothesis is Structural Equation Modeling (SEM) through the Partial Least Square (PLS) approach. The results of this study indicate that the Internal Control System has a significant effect on the quality of the Regional Government's Financial Statements and the Accounting Information System has a significant effect on the quality of the Regional Government's Financial Statements.