Performance of Local Government Information System Applications (SIPD) and Internal Control Systems to Improving Quality Financial Reports.

Abstract

The research goal was to determine the contribution of the effectiveness of the Regional Government Information System Application (SIPD) and internal control to the quality of government agencies' financial reports in the city of Bandung. This study is based on inadequate accountability in government agency financial governance practices which have an impact on the low quality of financial information submitted to the public. Quality of financial reports produced by the effectiveness of accounting information system and internal controls. This research conducted using a quantitative method with a verification approach to test the hypothesis based on
questionnaire data collected by researchers from a population of 128 employees in 22 Bandung City Offices. The Simple Random Sampling method was used to determine the number of 105 respondents in the research sample. Multiple linear regression analysis techniques are used to test the effect of the variables studied with the help of SEM-PLS software. The results of this study prove the hypothesis that the performance of SIPD and internal control systems contribute positively to the quality of financial reports in the Bandung city government agencies. The results of this study also indicate that the Bandung City Service, needs to improve the performance capacity of the SIPD currently used and should focus more on establishing a control environment This research shows that Local Government Information System Applications and effective internal control systems can improve the quality of local government financial reports. This research contributes to improving the quality of financial reporting, the effectiveness of accounting
systems and internal controls in local government agencies