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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Nofryanti
Master of Accounting, Universitas Pamulang, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ACCOUNTING SYSTEMS, INTERNAL CONTROL, AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF TRANSPARENCY IN THE MINISTRY OF AGRICULTURE, INDONESIA Ramu Puspita Embun Sari; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.910

Abstract

This study examines the influence of accounting systems and internal control systems on financial reporting quality, with transparency as a moderating variable, at the Ministry of Agriculture of the Republic of Indonesia. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 199 respondents from various work units within the Ministry of Agriculture involved in financial reporting preparation. Data were collected through structured questionnaires using a six-point Likert scale. The results indicate that accounting systems have a positive and significant effect on financial reporting quality, confirming that better implementation of accounting systems leads to higher quality financial statements. Internal control systems also have a positive and significant effect on financial reporting quality and emerge as the dominant factor in improving financial reporting quality. Transparency strengthens the relationship between accounting systems and financial reporting quality, while it affects the relationship between internal control systems and financial reporting quality with a negative coefficient, suggesting that higher transparency weakens the influence of internal control systems. The model demonstrates strong explanatory power with an Adjusted R-squared of 0.838, indicating that 83.8% of the variation in financial reporting quality is explained by the independent variables. These findings highlight the importance of strengthening accounting systems and internal control systems while maintaining balanced transparency to optimize financial reporting quality in government institutions.
Co-Authors Holiawati Ramu Puspita Embun Sari