PENGARUH PENGENDALIAN INTERNAL DAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

Abstract
Financial report is a fundamental aspect to enhancing transparency and accountability in public
fund management. Nevertheless, some evidence shows that the Central Government Financial
Report (LKPP) has not meet the expected quality. There are government institutions that do not
obtain an Unqualified Opinion (WTP) from the Supreme Audit Agency (BPK). The aim of this study
was to determine the effect of the characteristics of the accounting information system (AIS) and
internal control to the quality of LKPP. The population in this study were all work units preparing
financial reports at the Ministry of Education and Culture. Based on the purposive sampling
method, this study succeeded in collecting 168 respondents and testing the hypothesis using
multiple regression analysis with the help of SPSS. The results showed that simultaneously the
characteristics of SIA and internal control had a significant effect on the quality of LKPP, while
partially internal control had no effect on the quality of LKPP. This shows that the Institutional
Accounting System (SAI) used to compile LKPP is quite capable in recording all transactions in
the work unit, while internal control has not run optimally in improving the quality of financial
reporting in ministry/institutional work units.
Keywords: Accounting Information System Characteristics, Internal Control, Quality of Financial
Reporting