Determinan Kualitas Laporan Keuangan Daerah: Peran Pengetahuan Akuntansi, Sistem Informasi Akuntansi, dan Pengendalian Internal

Abstract

Background: Although the Dompu Regency Government achieved consecutive Unqualified Opinions (WTP) (2014-2022), the Supreme Audit Agency (BPK) still found administrative weaknesses related to human resources (HR) and supervision, reinforced by the lingering inconsistencies of findings in previous literature.

Purpose: To examine the effect of accounting knowledge, the application of Accounting Information Systems (AIS), and the effectiveness of internal control on the quality of financial reports at the BPKAD of Dompu Regency.

Methods: This quantitative research used a total sampling technique on 96 BPKAD employees, which was then analyzed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method.

Results: Simultaneously, the three variables influenced 63.5% of the report quality. Partially, accounting knowledge and internal control had a positive and significant effect, with internal control being the most dominant factor. Conversely, the application of AIS had no empirical effect.

Conclusion: The reliability of financial reports is strongly determined by accounting competence and robust internal control. The insignificance of AIS proves that technological sophistication will not be optimal without the synchronization of its users' capacity and the alignment of managerial policies.