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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Kolaboratif Sains Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics and Management Scienties West Science Accounting and Finance International Journal of Economics, Management and Accounting Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi IIJSE Equivalent : Journal of Economic, Accounting and Management Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Ernawaty Usman
Universitas Tadulako, Palu, Indonesia
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Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Ade Ainun Ariyanti Adys, Himaya Afdal, Taufik Afifa, Nur Alfrianti, Alda Amelia Fravitasari Todingallo Amirul Afif Fatihah Andi Atirah Asrabiya Ayu, Ni Gusti Betty Buntulabi, Daud Ruranto Cakranegara, Pandu Adi Dzulkifli, Muh Ervina Fadhilla Septiani Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gayatri, Desak Gilang Yudistira, Fajar Gracia Carolina Yusuf Haryono Pasang Kamase Ingkiriwang, Kristin Natalia Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Kiki Berlian Sari Latifah Sukmawati Yuniar Loso Judijanto M. Sahrul Saleh Maharani Maharani, Maharani Maharani, Adinda Mappanyukki, Andi Meiriani, Niluh Diva Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Mustafa, Fahrina Mustafa, Riad Mustamin Muthmainnah Muthmainnah Ngkolu, Emilia Margaretha Nina Yusnita Yamin Noy, Ismail Nur Handayani Nurdin, Jurana Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Oktaviani Sultan, Resky Purwanti, Dewi Junita Rahayu Indriasari Rais, Nur Triany Ridwan Ridwan, Ridwan Rina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Siti Atikah Rahayu Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Sulastri, Ni Luh Suriyadewi, Suriyadewi Sutrisna, I Putu Pari Syafitri, Rahma Tamsir, Anjas Putra Tenripada, Tenripada Usman, Asri Vinny Anggitresia, Thalia Wulandari, Niluh Merthi Yetta, Ahmad Fauzi Yuldi Mile Zalzabila, Putri