What question did this study set out to answer?

This research aims to investigate how accounting information systems and internal control affect the quality of financial reporting in public health centers.

March 3, 2026SHILAP Revista de lepidopterologíaOpen Access

Accounting Information System and Internal Control as Determinants of Financial Statement Quality

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Authors

NWNiluh Merthi Wulandari EUErnawaty UsmanTadulako University NYNina Yusnita Yamin

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Implication

Quantitative analysis shows that internal control significantly enhances financial reporting quality in public health centers, suggesting improved governance.

Key Points

This research aims to investigate how accounting information systems and internal control affect the quality of financial reporting in public health centers.
Quantitative research design
Data collected from 72 heads of centers, administrative heads, and treasurers
Analysis using multiple regression with F-test, t-test, and coefficient of determination
Both accounting information system and internal control significantly affect financial reporting quality
Internal control positively influences financial reporting quality (t = 7.378; Sig. 0.000)
Accounting information system shows no significant effect (t = 0.417; Sig. 0.678)
60.7% of the variance in financial reporting quality can be explained by accounting information systems and internal control (R² = 0.607)

Cite This Study

Wulandari et al. (2026) studied this question.

synapsesocial.com/papers/69a67f1ff353c071a6f0b1c8 https://doi.org/10.31538/iijse.v9i1.9203

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Implication

Quantitative analysis shows that internal control significantly enhances financial reporting quality in public health centers, suggesting improved governance.

Accounting Information System and Internal Control as Determinants of Financial Statement Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

Accounting Information System and Internal Control as Determinants of Financial Statement Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

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