PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA

Frista Chairina, Tineke Wehartaty

Abstract


A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (SAK) and Government Accounting Standards (SAP) that can not be issued from the efforts of the city government. Implementation of information systems is one effort to achieve the quality of financial statements, given the purpose of
government financial reporting is for public accountability.This research was conducted at Surabaya City Financial and Tax Administration Board (BPKPD) implementing online finance software application (e-accounting) in year 2016. This study aims to analyze and prove the influence of application of accounting information system to the quality of financial statements at Financial and Tax Administration Board (BPKPD) of Surabaya. The results showed that the application of accounting information systems affect the quality of financial statements, meaning Utilization accounting information system helps BPKPD in providing quality financial information.

Keywords


Accounting Information System; Quality of Financial Statement; Financial and Tax Administration Board; e-accounting; Government Accounting

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DOI: https://doi.org/10.33508/jako.v11i1.2073

Copyright (c) 2019 Frista Chairina Chairina, Tineke Wehartaty



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Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971