Enhancing Reporting Quality through Systems, Controls, and Efficiency

Septyana Prasetianingrum; Siti Mariani Basannang; Adriani Lande; Yaya Sonjaya; Matelda Samori

doi:10.24912/ja.v30i1.3355

Authors

Septyana Prasetianingrum Universitas Yapis Papua, Jayapura
Siti Mariani Basannang Universitas Yapis Papua, Jayapura
Adriani Lande Universitas Yapis Papua, Jayapura
Yaya Sonjaya Universitas Yapis Papua, Jayapura
Matelda Samori Universitas Yapis Papua, Jayapura,

DOI:

https://doi.org/10.24912/ja.v30i1.3355

Keywords: Accounting Information System; Internal Control System; Efficiency of Accounting Processes; Quality of Financial Reporting; Public Sector Accounting.

Abstract

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.

Author Biographies

Septyana Prasetianingrum, Universitas Yapis Papua, Jayapura

prasetyaningrumseptyana@gmail.com

Matelda Samori, Universitas Yapis Papua, Jayapura,

mateldasomori30@gmail.com

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