PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT
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Date
2014-04
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PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
Abstract
The government has then performed reforms in financial management area, but the reality is
still minimal government financial statements that get unqualiJied opinion ( WDP ). This
study was conducted to analyze the effect of application ofAccounting Information System on
the Quality of Local Government Financial Statements. The method used is explanatoly.
Data collection was conducted using a questionnaire distributed to Auditors Audit Board of
the Republic of Indonesia - West Java Provincial OfJice. Analysis tools using simple linear
regression. This research resulted in findings of the application of the accounting
information system have an influence on the quality of local government financial reports. It
was found that there are factors that are still less than optimal like information system
computerize not yet intergration with other division, competencies include human resource
accounting educational background is still minimal in finance department. In other words
accounting system have to integration with all division to accelerate process making
financial statement, and thus accounting for personnel knowledge is a factor that must be
considered in improving the quality of local government financial statement.
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Keywords
SISTEM INFORMASI AKUNTANSI, KUALITAS LAPORAN KEUANGAN, PEMERINTAH DAERAH, JAWA BARAT