<![CDATA[Financial statements are deemed to be of high quality when they are relevant, comparable, understandable, and reliable. The implementation of an accounting information system significantly contributes to ensuring the production of reports that are effective, relevant, efficient, and accurate. Without integrating an internal control system into the accounting information system, its benefits may be limited. The primary objective of establishing an accounting internal control system is to generate reliable financial reports, thereby ensuring the production of high-quality financial statements. This research investigates the impact of Accounting Internal Control on the Quality of Financial Statements in the Batam City Government, with the Accounting Information System serving as an intervening variable. The study's sample includes 155 employees working in the finance department across various SKPK (regional government work units) in the Batam City Government. The analysis was conducted using AMOS version 22.0. The findings reveal that Accounting Internal Control has a positive and significant influence on both the Accounting Information System and the Quality of the Batam City Government's Financial Statements. Moreover, the Accounting Information System mediates the relationship between Accounting Internal Control and the quality of financial statements.]]>
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