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All Journal Indonesian Journal of Applied Accounting and Finance
Guruh Marhaenis Handoko Putro
Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Lamongan, Lamongan, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of the Implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control on the Quality of Financial Reports Nisfi Tia Widyaningsih; Pramesti Nur Sayidah; Melis Dhea Saputri; Iftita Dewi Karisma; Guruh Marhaenis Handoko Putro
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2026): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v5i1.3657

Abstract

The present study is motivated by the significance of accountability and openness in public sector management. Although the central government’s 2024 financial statements received an unqualified opinion from the BPK, several problems persist with municipal financial reporting, including a lack of internal control, mistakes in recording, and noncompliance with Government Accounting Standards. The present study aims to analyze the impact of the SAP application, the Accounting Information System, and Internal Controls on the quality of financial reports at the Lamongan Regency Cooperative and Micro-enterprise Office. Using an explanatory quantitative approach with a saturation sampling technique, the study distributed 100 questionnaires and obtained 66 valid responses, yielding a 66% response rate. Multiple linear regression was used to evaluate the data. The three independent variables account for 69.0% of the variation in financial statement quality, with other factors outside the research model influencing the remaining 31.0%, according to an adjusted R-Square value of 0.690. The results show that, individually, the implementation of SAP and internal controls affect financial statement quality, while the accounting information system has no significant effect. These findings provide empirical evidence regarding the determinants affecting financial statement quality in local government agencies.
Co-Authors Iftita Dewi Karisma Melis Dhea Saputri Nisfi Tia Widyaningsih Pramesti Nur Sayidah