How information technology and financial accounting system impact information quality of governmental financial statement

Abstract

Information technology is an intangible asset invested by every institution in this world. In the public sector, the role of information technology is needed in generating governmental financial statement. The aims of this study is to know factors that influence information quality of governmental financial statement such as information technology, internal control system and regional financial accounting system’s implementation. This research using 72 respondents who worked in public government institution as head or staff of accounting division. Using multiple linear regression analysis, this research delivers some conclusions. The result proves that information technology and regional financial accounting system’s implementation has positive impact to increase information quality of governmental financial statement while internal control system giving no effect to information quality of governmental financial statement.