Influence of Implementation System Application Agency Level Finance and Internal Control over Quality Financial report Government
DOI:
https://doi.org/10.32832/jm-uika.v17i2.23228Keywords:
SAKTI, Internal Control, Government Accounting Standards, Financial Statement Quality, Public Sector AccountingAbstract
The acceleration of digital transformation in the public sector under the Industry4.0 era required governments to strengthen financial governance through integrated information systems, effective internal control, and compliance with accounting standards. This study aimed to examine the effect of the implementation of the System Application Agency Level Finance (SAKTI) and internal control on the quality of government financial statements, with Government Accounting Standards (SAP) as a mediating variable. This research employed a quantitative approach using survey data collected from 97 financial management officers at work units under the Agency for Agricultural Assembly and Modernization, Ministry of Agriculture. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicated that the implementation of SAKTI, internal control, and SAP each had a positive and significant effect on the quality of financial statements. Internal control showed the strongest direct influence, followed by SAP and SAKTI. Furthermore, SAP significantly mediated the relationship between SAKTI and financial statement quality, as well as between internal control and financial statement quality, indicating partial mediation. These findings suggested that while digital financial systems and internal control mechanisms independently enhanced financial reporting quality, their effectiveness was strengthened when supported by consistent compliance with government accounting standards. This study contributed to the public sector accounting literature by empirically positioning SAP as a mediating mechanism that linked digital financial systems and governance practices to improved financial reporting quality.
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