Determinant Accounting Information Systems (AIS) Quality and the Quality of Financial Reports: An Analysis of Good Corporate Governance (GCG)
DOI:
https://doi.org/10.38035/dar.v3i2.3801Keywords:
Good Corporate Governance (GCG), Quality of Accounting Information Systems (AIS), Quality of Financial ReportsAbstract
This study aims to examine the influence of Good Corporate Governance (GCG) on the Quality of Accounting Information Systems (AIS), the influence of the Quality of Accounting Information Systems (AIS) on the Quality of Financial Statements, and the direct influence of Good Corporate Governance (GCG) on the Quality of Financial Statements within the Bandung City Government. A quantitative method with a descriptive-verificative approach was applied. Data were collected through questionnaires distributed to 126 employees from work units responsible for financial management and information systems at the Regional Secretariat of Bandung City Government. Data analysis employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique using SmartPLS to test the relationships among variables. The findings reveal that Good Corporate Governance (GCG) has a positive and significant effect on the Quality of Accounting Information Systems (AIS) with a path coefficient of 0.921 (t=53.43, p<0.05), and the Quality of Accounting Information Systems (AIS) has a positive and significant effect on the Quality of Financial Statements with a path coefficient of 0.658 (t=4.743, p<0.05). However, Good Corporate Governance (GCG) does not have a significant direct effect on the Quality of Financial Statements (path coefficient=0.247, p=0.109), indicating that the relationship may be influenced by external factors such as audit quality, human resource competence, and organizational characteristics. In conclusion, enhancing the quality of financial statements is more effectively achieved through strengthening the quality of Accounting Information Systems (AIS), which serves as a mediating variable between GCG and the Quality of Financial Statements.
References
Abdillah, W., & Hartono, J. (2015). Partial Least Square (PLS): Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: Penerbit ANDI.
Afriyani, R., Asmeri, R., & Ardiany, Y. (2022). Pengaruh Good Corporate Governance dan Sistem Informasi Akuntansi terhadap Integritas Laporan Keuangan PT. Semen Padang. Pareso Jurnal, 4(1).
Anggraeni, F. A., Priatna, D. K., Roswinna, W., & Zai, E. (2023). How to Increase the Quality of Accounting Information System and Accounting Information Quality in Bandung's Higher Educations? GIJEA, 1(3).
Azhar Susanto. (2018). Sistem Informasi Akuntansi: Struktur-Pengendalian-Resiko-Pengembangan. Bandung: Lingga Jaya.
BPK Jawa Barat. (2023). LHP LKPD Entitas di Jawa Barat. Retrieved from https://jabar.bpk.go.id/lhp-lkpd-3/
Fatima, S., Ishtiaq, M., & Javed, A. (2021). Impact of Accounting Information System on Corporate Governance: Evidence from Pakistani Textile Sector. International Journal of Law and Management, 63(4), 431–442.
Gea, O. O., & Putra, R. R. (2022). Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi. Riset dan Jurnal Akuntansi, 6(3), 2517–2525.
Ghozali, I. (2021). Structural Equation Modeling: Metode Alternatif dengan Partial Least Squares (PLS) (Edisi 3). Semarang: UNDIP.
Goo, E. E. K., & Lamawitak, P. L. (2021). Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Sikka. JENSI, 5(2), 98–110.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2016). Multivariate Data Analysis (7th ed.). Pearson Education Limited.
Halimatusadiah, E., & Gunwan, B. (2014). Analisis Penerapan Good Corporate Governance Dalam Mengoptimalkan Pelaksanaan Sistem Informasi Akuntansi. Jurnal Riset Akuntansi dan Keuangan, 2(1), 300–313.
Indriyani, N. M. V., & Putra, I. W. G. Y. D. (2020). Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana terhadap Kualitas Laporan Keuangan. Jurnal Krisna: Kumpulan Riset Akuntansi, 11(2), 164–169.
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan. Jurnal KRISNA, 11.
Lestari, R., Sofianty, D., & Sukarmanto, E. (2019). The Influence of Quality of Management Accounting Information System on the Implementation of Good Corporate Governance. Proceedings of SoRes 2018, 521–526.
Muzdalifah. (2020). Pengaruh Good Corporate Governance terhadap Fraud pada Perusahaan Perbankan. Jurnal Perpajakan, 3(1).
Pradana, M. N. A., & Andayani, S. (2021). Pengaruh Penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Kompak, 14(2), 193–203.
Ramadani, R., Yusuf, H. M., & Baining, M. E. (2022). Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kualitas Laporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi, 2(2), 14–22.
Rumbayan, R. B. A., Sondakh, J. J., & Pusung, R. J. (2023). Analisis Penerapan Good Corporate Governance Dalam Mengoptimalkan Pelaksanaan Sistem Informasi Akuntansi pada PT. Pos Indonesia Cabang Manado. Jurnal LPPM Bidang EkoSosBudKum, 6(2), 1593–1598.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). John Wiley & Sons.
Tanjung, A., & Sari, R. (2020). Pengaruh Good Corporate Governance terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi dan Keuangan, 15(2), 123–135.
Trissiyan, N. P. P., & Suwandi. (2024). Pengaruh Penerapan Sistem Informasi Akuntansi dan Good Corporate Governance terhadap Kualitas Laporan Keuangan. Jurnal Ekonomi, Manajemen dan Akuntansi, 2(2), 256–268.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Annisa Fitri Anggraeni, Nursepsanti Nursepsanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the DAR has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at DAR.
