SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL SEBAGAI PENENTU KUALITAS LAPORAN KEUANGAN

The public's faith in an organization's ability to meet its needs and protect its rights,
including the provision of healthcare, is based on its financial statements, which are an
indicator of good governance. The purpose of this research is to analyze the
relationship between Puskesmas's internal controls and accounting information
systems and the reliability of their financial statements in the Parigi Moutong Regency.
72 people, including the health center's director, administrator, and treasurer, filled out
a questionnaire that allowed for a quantitative approach to data collection. Multiple
regression approaches were used for data analysis. This study's findings demonstrate
that the quality of financial statements is significantly impacted by both internal
controls and accounting information systems. Nevertheless, it has been shown that
internal controls do impact the reliability of financial statement. Financial statement
quality is unaffected by the accounting information system. The need of an integrated
accounting information system and stringent control processes in creating trustworthy
statements is highlighted by these results. When it comes to developing policies and
enhancing the internal control system, these results have significant ramifications. The
efficiency of generating reliable financial statements is strongly correlated with the
robustness of the system of internal controls. In addition, the most efficient use of the
accounting information system will guarantee open and honest financial records,
which will improve government services.
Keywords: Accountable, Accounting Information System, Internal Control, Financial
Statement Quality, Public Service