The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports
DOI:
https://doi.org/10.38035/ijam.v2i1.201Keywords:
Quality of Government Financial Statements, Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control SystemsAbstract
In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounting information systems, and internal control systems, as this article demonstrates.
References
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Diani, D. I. (2014). The Effect of Accounting Understanding, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements (Empirical Study on Regional Work Units in Pariaman City). Journal of Accounting, 2 (1).
Hasanah, S., & Siregar, T. R. (2021). The Effect of Implementation of Government Accounting Standards, Accounting Information Systems, Internal Control Systems, and Human Resource Competencies on the Quality of OPD Financial Reports in Labuhanbatu Regency. JAKPI-Journal of Indonesian Accounting, Finance & Taxation, 9(1), 39-47.
Kuntadi, C. 2022. Local Government Financial Management. Bogor: IPB Press.
Kuntadi, C., Saragi, J. E. M., & Syafira, S. I. (2022). THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS. Journal of Applied Management Science, 3(5), 458-468.
Indrawan, I. (2021). The Effect of Accounting Understanding, Utilisation of Accounting Information Systems, and Internal Supervision on the Quality of Financial Statements at Bumdes in Jembrana Regency (Doctoral dissertation, Ganesha University of Education).
Inapty, M. A. F. B. A., & Martiningsih, R. S. P. (2016). The effect of the application of government accounting standards, the competence of the apparatus and the role of internal audit on the quality of financial statement information with the internal control system as a moderating variable (Empirical study on SKPD in the NTB Provincial Government). Accountability, 9 (1).
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). The effect of accounting understanding, utilisation of accounting information systems and internal control systems on the quality of financial statements. KRISNA: Collection of Accounting Research, 11(2), 170-178.
Mardiana, R., & Fahlevi, H. (2017). The Effect of Accounting Understanding, Internal Control and the Effectiveness of Accrual-Based Sap Implementation on the Quality of Financial Statements (Study at the Banda Aceh City Work Unit). Scientific Journal of Accounting Economics Students, 2(2), 30-38.
Mulia, R. A. (2019). Analysis of Factors Affecting the Quality of Local Government Financial Statements (Study on West Pasaman Regency Government). El-Riyasah Journal, 9(1), 7-21.
Nugroho, F. A., & Setyowati, W. (2019). The Effect of Organisational Commitment, Accounting Information Systems, and the Role of Internal Audit on the Quality of Financial Statements. ECONBANK: Journal of Economics and Banking, 1(2), 125-134.
Government Regulation Number 60 of 2008 concerning Government Internal Control System
Government Regulation (PP) Number 71 of 2010 concerning Indonesian Government Accounting Standards
Riastika, N. W. S. (2019). The Effect of Information Technology Utilisation, Human Resource Competencies and Organisational Commitment on the Quality of LPD Financial Reports Case Study: At LPDs in Tabanan Regency. Faculty of Economics, Ganesha University of Education.
Wiratama, I. G. A. (2022). The Effect of Accounting Understanding, Utilisation of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Statements at Regional Apparatus Organisations in Karangasem Regency. Hita Accounting and Finance, 3(1), 296-307.
Wulandari, D. R., & Octaviani, A. (2020). Implementation of Accounting Information Systems, Government Accounting Standards, Internal Control Systems on the Quality of Financial Statements. AKTUAL, 5(1).
Yuliana, L., & Nursiam, M. H. (2016). The Effect of Understanding Government Accounting Standards, Work Experience and Utilisation of Accounting Information Systems on the Quality of Local Government Financial Statements (Empirical Study at the Sukoharjo Regency Revenue Management and Regional Assets Office) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Diani, D. I. (2014). The Effect of Accounting Understanding, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements (Empirical Study on Regional Work Units in Pariaman City). Journal of Accounting, 2 (1).
Hasanah, S., & Siregar, T. R. (2021). The Effect of Implementation of Government Accounting Standards, Accounting Information Systems, Internal Control Systems, and Human Resource Competencies on the Quality of OPD Financial Reports in Labuhanbatu Regency. JAKPI-Journal of Indonesian Accounting, Finance & Taxation, 9(1), 39-47.
Kuntadi, C. 2022. Local Government Financial Management. Bogor: IPB Press.
Kuntadi, C., Saragi, J. E. M., & Syafira, S. I. (2022). THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS. Journal of Applied Management Science, 3(5), 458-468.
Indrawan, I. (2021). The Effect of Accounting Understanding, Utilisation of Accounting Information Systems, and Internal Supervision on the Quality of Financial Statements at Bumdes in Jembrana Regency (Doctoral dissertation, Ganesha University of Education).
Inapty, M. A. F. B. A., & Martiningsih, R. S. P. (2016). The effect of the application of government accounting standards, the competence of the apparatus and the role of internal audit on the quality of financial statement information with the internal control system as a moderating variable (Empirical study on SKPD in the NTB Provincial Government). Accountability, 9 (1).
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). The effect of accounting understanding, utilisation of accounting information systems and internal control systems on the quality of financial statements. KRISNA: Collection of Accounting Research, 11(2), 170-178.
Mardiana, R., & Fahlevi, H. (2017). The Effect of Accounting Understanding, Internal Control and the Effectiveness of Accrual-Based Sap Implementation on the Quality of Financial Statements (Study at the Banda Aceh City Work Unit). Scientific Journal of Accounting Economics Students, 2(2), 30-38.
Mulia, R. A. (2019). Analysis of Factors Affecting the Quality of Local Government Financial Statements (Study on West Pasaman Regency Government). El-Riyasah Journal, 9(1), 7-21.
Nugroho, F. A., & Setyowati, W. (2019). The Effect of Organisational Commitment, Accounting Information Systems, and the Role of Internal Audit on the Quality of Financial Statements. ECONBANK: Journal of Economics and Banking, 1(2), 125-134.
Government Regulation Number 60 of 2008 concerning Government Internal Control System
Government Regulation (PP) Number 71 of 2010 concerning Indonesian Government Accounting Standards
Riastika, N. W. S. (2019). The Effect of Information Technology Utilisation, Human Resource Competencies and Organisational Commitment on the Quality of LPD Financial Reports Case Study: At LPDs in Tabanan Regency. Faculty of Economics, Ganesha University of Education.
Wiratama, I. G. A. (2022). The Effect of Accounting Understanding, Utilisation of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Statements at Regional Apparatus Organisations in Karangasem Regency. Hita Accounting and Finance, 3(1), 296-307.
Wulandari, D. R., & Octaviani, A. (2020). Implementation of Accounting Information Systems, Government Accounting Standards, Internal Control Systems on the Quality of Financial Statements. AKTUAL, 5(1).
Yuliana, L., & Nursiam, M. H. (2016). The Effect of Understanding Government Accounting Standards, Work Experience and Utilisation of Accounting Information Systems on the Quality of Local Government Financial Statements (Empirical Study at the Sukoharjo Regency Revenue Management and Regional Assets Office) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
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Published
2023-05-04
How to Cite
Kuntadi, C., & Livrianti, N. . (2023). The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports. International Journal of Advanced Multidisciplinary, 2(1), 49–61. https://doi.org/10.38035/ijam.v2i1.201
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