The Impact of Government Accounting Standards Implementation and Accounting Information Systems on the Quality of Financial Reports in the Sub-District Government of Kotabuntok
Keywords:
Accounting Information System, Government Accounting Standards, Quality of Financial ReportsAbstract
This study aims to analyze the relationship between the intensity of Accounting Information System (AIS) usage and the implementation of Government Accounting Standards (GAS) on the quality of financial reports in government institutions. The method used in this research is an explanatory survey, which involves collecting primary data through the distribution of questionnaires to sub-district leaders and accounting or reporting staff in six sub-districts in Buntok City, South Barito Regency. The data obtained were then analyzed using Partial Least Square (PLS) software to test the validity and reliability of the constructs and evaluate the inner model. The results indicate that the intensity of AIS usage and the implementation of GAS positively correlate with the quality of financial reports. In other words, the better the use of AIS and the implementation of GAS in an institution, the better the quality of the financial reports produced. This suggests that the appropriate implementation of information technology and accounting standards can enhance financial transparency and accountability in the government sector. The implications of this research suggest that achieving optimal use of AIS and GAS requires the development of several key components such as user needs analysis, efficient database design, system integration, information security, process automation, good reporting and analysis, and continuous evaluation and improvement. This study also provides recommendations for future research to expand the research objects to other sectors and use additional data collection techniques to improve the validity of the research results.
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