Pengaruh Sistem Informasi Akuntansi, Transparansi, Akuntabilitas dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan SKPD

Nevani Theresia Sembiring (University of Palangka Raya)
Yohanes Joni Pambelum (University of Palangka Raya)
Septa Soraida (University of Palangka Raya)

Expensive: Jurnal Akuntansi dan Keuangan
Vol. 5 No. 2 (2026): Mei

This study aims to analyze the influence of accounting information systems, transparency, accountability, and internal control systems on the quality of financial reports in Regional Work Units in Palangka Raya City. The type of research used is Explanatory Research with a quantitative approach that uses descriptive quantitative research methods and is assisted by the SPSS program. The results of the study H1, H2 (rejected) and H3, H4, H5 (accepted). Meanwhile, simultaneously, these four variables have been proven to have an influence on the quality of financial reports, which means that improvements in the aspects of accounting information systems, transparency, accountability and internal control will encourage improvements in the quality of the resulting financial reports.