Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Skpd Bpkpd Kabupaten Nias)

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. This study was conducted to determine the effect of accounting information systems and internal control systems on the quality of regional financial reports. Based on the established research hypothesis, it is known that accounting information systems and internal control systems have a positive and significant effect on the quality of financial reports. The type of quantitative research with a causal associative approach. The population is 41 respondents and the sample determination is done using a random sampling technique of 41 respondents. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially the accounting information system and internal control system have a positive and significant effect on the quality of financial reports and simultaneously the accounting information system and internal control system have a positive and significant effect on the quality of reports.