The Effects of Regional Financial Accounting Systems, Treasurer’s Accounting Knowledge, and Internal Control Systems on the Accountability of Financial Reporting

Abstract

The use of an accounting system in local government that is not supported by competent human
resources in the field of accounting will reduce the quality of financial reports. Financial
reporting that is not credible and accountable will result in many findings, which can indicate a
malfunctioning internal control system. This study aims to examine and analyze the influence
of the local financial accounting system, treasurer accounting knowledge, and internal control
system on financial reporting accountability. The research method used is linear regression with
the bootstrap method. Data collection uses questionnaires, interviews, and documentation. The
statistical regression test found that the local financial accounting system and treasurer
accounting knowledge have no effect on financial reporting accountability. Meanwhile, the
internal control system variable has a partial effect on financial reporting accountability. This
study has implications for the Depok City Government to be able to refresh Government
Accounting Standards for treasurers in Depok City and publish an accountability dashboard
(timeliness of reports, audit findings, follow-up) to the public. The novelty of this study lies in
the financial reporting accountability variable that has not been widely studied before and the
three independent variables that are studied simultaneously.