Detecting Accounting Information System Quality And Financial Report Quality: An Analysis Of Information Technology Implementation And Internal Control System
DOI:
https://doi.org/10.38035/dar.v3i2.3799Keywords:
Information Technology, Internal Control System, Accounting Information System Quality, Financial Report QualityAbstract
This study aims to examine the effect of Information Technology Implementation and Internal Control System on Accounting Information System (AIS) Quality and Financial Report Quality, and to analyze the role of AIS Quality in mediating the effect of Information Technology Implementation and Internal Control System on Financial Report Quality at the Regional Secretariat of West Java Province. A quantitative method with a descriptive-verificative approach was employed. Data were collected through questionnaires distributed to 100 employees in work units related to financial management and information systems, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Information Technology Implementation has a positive but not statistically significant effect on AIS Quality, while it has a positive and significant effect on Financial Report Quality. Internal Control System has a positive and significant effect on both AIS Quality and Financial Report Quality. AIS Quality has a positive but not statistically significant effect on Financial Report Quality and has not been proven to mediate the effect of Information Technology Implementation or Internal Control System on Financial Report Quality. The Regional Secretariat of West Java Province is advised to optimize information technology utilization, strengthen its internal control system, and improve user competence to support the improvement of financial report quality.
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