DETERMINANT OF QUALITY OF FINANCIAL STATEMENT INFORMATION WITH EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AS INTERVENING VARIABLE

Aris Wahyudi, Endar Pituringsih, Hermanto Hermanto

Abstract


This study aims to prove and analyze the factors that affect the quality of financial statement information on the work unit of the Central Statistics Agency (BPS) in West Nusa Tenggara. This type of research in terms of research purposes is explanatory research. The number of samples taken by purposive sampling are 66 respondents from the population of 131 people, consisting of Treasury, Treasurer and Operator of Accrual Base Accounting System (SAIBA) and Operator of Financial Management Information System of State Property (SIMAK-BMN) at Central Statistics Agency (BPS) in West Nusa Tenggara. The respondent is the person involved and responsible in preparing the financial statements. Research instrument in the form of questionnaire. The hypothesis is proposed as many as 10 hypotheses based on stewardship theory and analyzed by using Part Least Square (PLS) 3.0. The results showed: (1) management capabilities, role of internal auditor, and information technology did not influence to quality of financial statement information; (2) management capabilities, role of internal auditor, information technology positively influence to effectiveness of internal control system; and (3) the effectiveness of the internal control system mediates the relationship between management capabilities, the role of internal auditors and information technology with the quality of financial statement information. It is concluded that management capabilities, role of internal auditor, information technology will increase the effectiveness of internal controlsystem and have implication to improve the quality of financial statement information. The results of this study can be used as the basis of application of stewardship theory in the public sector, especially in the Central Statistics Agency.

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