Determinant of Effectiveness of Accounting Information System (SIPD) Financial Report Quality, From Perspective: Internal Control and the Use of Information Technology at the Regional Secretariat of West Java Province

Abstract

This study aims to determine The Influence of Internal Control and the Use of Information Technology on the Effectiveness of AIS (SIPD) and Its Implications for Financial Report Quality at the Regional Secretariat of West Java Province. The research method used is quantitative with a descriptive-verificative approach. Data were collected through questionnaires distributed to employees at the Regional Secretariat of West Java Province. The population in this study consisted of 120 respondents, with a sample of 92 respondents selected using purposive sampling. Data analysis used the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique to test the relationships among variables. The results show that, directly, internal control does not affect the effectiveness of AIS (SIPD), while the use of information technology has a positive and significant effect on the effectiveness of (AIS) SIPD. In addition, internal control and the use of information technology do not have a significant effect on Financial Report Quality. However, the effectiveness of (AIS) SIPD has a positive and significant effect on Financial Report Quality. Indirectly, internal control does not affect Financial Report Quality through the effectiveness of (AIS) SIPD, whereas the use of information technology has a significant effect on Financial Report Quality through the effectiveness of (AIS) SIPD.