The Quality of Accounting Information Systems and Financial Statement Accountability in the Bandung City Government (on Perspective Information Technology Implementation and Internal Control)

Annisa Fitri Anggraeni (Universitas Winaya Mukti, Bandung, Indonesia)
Tiara Alley Nissa (Universitas Winaya Mukti, Bandung, Indonesia)
Puji Mesti Rahayu (Universitas Winaya Mukti, Bandung, Indonesia)

Dinasti Accounting Review
Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)

This study examines the effect of information technology implementation and internal control on accounting information system quality and its implications for financial statement accountability at the Regional Finance and Assets Agency of Bandung City. A quantitative method with descriptive and verificative approaches was used. Data were collected from 44 respondents through purposive sampling and analyzed using path analysis with IBM SPSS Statistics. The results show that information technology implementation and internal control were in the very good category and had positive and significant effects on accounting information system quality. Information technology implementation, internal control, and accounting information system quality also had positive and significant effects on financial statement accountability. Accounting information system quality acted as an intervening variable in the research model.