Key points are not available for this paper at this time.
Purpose: This study aims to examine (1) the effect of the use of computer-based accounting information systems (SIA) on the quality of financial statements in organizations located in the Depok City Government. (2) The effect of competence on the quality of financial statements in organizations located in the Depok City Government. (3) The effect of transparency on financial statements in organizations located in the Depok City Government. Method: This study used a type of quantitative research. The source of data in this study is using primary data obtained from the results of questionnaire distribution. The population in this study is 13 OPD, 1 Regional Secretariat, and 2 Agencies in Depok City. In this study, the number of samples was 68 peoples. Finding: The results of this study show that the use of computer-based accounting information systems (SIA) has a positive effect on the quality of financial statements while competence has a negative effect on the quality of financial statements. Transparency variables are proven to moderate the relationship between the use of technology-based SIA and competence on the quality of financial statements. Novelty: The novelty of this research, the researcher adds a moderating variable of tranparancy and report quality.
Chasbiandani et al. (Tue,) studied this question.