ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulSISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL SEBAGAI PENENTU KUALITAS LAPORAN KEUANGAN |
| Nama: NILUH MERTHI WULANDARI |
| Tahun: 2026 |
| Abstrak The public's faith in an organization's ability to meet its needs and protect its rights, including the provision of healthcare, is based on its financial statements, which are an indicator of good governance. The purpose of this research is to analyze the relationship between Puskesmas's internal controls and accounting information systems and the reliability of their financial statements in the Parigi Moutong Regency. 72 people, including the health center's director, administrator, and treasurer, filled out a questionnaire that allowed for a quantitative approach to data collection. Multiple regression approaches were used for data analysis. This study's findings demonstrate that the quality of financial statements is significantly impacted by both internal controls and accounting information systems. Nevertheless, it has been shown that internal controls do impact the reliability of financial statement. Financial statement quality is unaffected by the accounting information system. The need of an integrated accounting information system and stringent control processes in creating trustworthy statements is highlighted by these results. When it comes to developing policies and enhancing the internal control system, these results have significant ramifications. The efficiency of generating reliable financial statements is strongly correlated with the robustness of the system of internal controls. In addition, the most efficient use of the accounting information system will guarantee open and honest financial records, which will improve government services. Keywords: Accountable, Accounting Information System, Internal Control, Financial Statement Quality, Public Service |