PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DAN SISTEM INFORMASI AKUNTANSI BERBASIS DIGITAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah Kabupaten Wonogiri)

Abstract

In the current era of globalization, technological developments have progressed so rapidly, the role of information technology (e-government) is a must for state administrators, especially in the responsibility for preparing financial reports. Timeliness in the submission of financial reports is very important for the level of benefit and value of the report. So it is necessary to have a digital-based system in preparing a financial report. This study aims to test and provide empirical evidence about the effect of the application of accrual-based SAP and, the application of digital-based AIS on the quality of financial statements of the Wonogiri Regency government. This research was conducted at 18 regional apparatus organizations of the Wonogiri Regency. The data collection method in this research is using a survey method with a questionnaire. The sample used in this study is the head of the regional apparatus organization leader and the head of the accounting department. The sampling method used was the purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the implementation of the digital-based SIA accrual-based SAP has a positive effect on the quality of regional financial reports.

Keywords: Quality of financial reports, SAP, SIA