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The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province)

Jurnal Cakrawala Akuntansi · Vol. 15 No. 2 (2025) · hlm. 148–161

DOI
10.22437/jca.v15i2.46752
ISSN
3123-1918, 1979-4851
Terbit
2025-07-24
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.

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31 penulis · 50 tautan kepenulisan bersama · 5 lintas organisasi

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  • Universitas Jambi
  • State University of Jakarta
  • University of Brawijaya
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Iskandar SamUniversitas Jambi3
Ratih KusumastutiUniversitas Jambi2
Dewi FitriyaniUniversitas Jambi2
Angga Yudha PratamaUniversitas Jambi1
Yudi YudiUniversitas Jambi1
Rifal Dwi PutraUniversitas Jambi1
Utami Fajar CahyaniAfiliasi tidak diketahui1
Muhammad GowonAfiliasi tidak diketahui1
Muhammad GowonUniversitas Jambi1
Wahyu Wiguna JanuarAfiliasi tidak diketahui1
Nurmadia NurmadiaUniversitas Jambi1
Afrizal AfrizalState University of Jakarta1
Siska SafiraUniversitas Jambi1
Abdila Rungki PatmalarsihUniversitas Jambi1
Yudi YudiUniversitas Jambi1
Ananda Fitri FebrianiUniversitas Jambi1
Sri RahayuUniversity of Brawijaya1
Prabu IkhlasUniversitas Jambi1
Fitrini MansurAfiliasi tidak diketahui1
Pebi SanjayaAfiliasi tidak diketahui1
Luthfi LuthfiAfiliasi tidak diketahui1
Muhammad Rizki FajriAfiliasi tidak diketahui1
Lina Dwi SusantiUniversitas Jambi1
Tasya Bunga ChristiUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Octa Diva VioletaUniversitas Jambi1
Wiwik TiswiyantiUniversitas Jambi1
Ahmad HamdaniAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province)</dc:title>
	<dc:creator xml:lang="en">Siburian, Moria Norberta</dc:creator>
	<dc:creator xml:lang="en">Wahyudi, Ilham</dc:creator>
	<dc:creator xml:lang="en">Erwati, Misni</dc:creator>
	<dc:subject xml:lang="en">Regional Financial Accounting System</dc:subject>
	<dc:subject xml:lang="en">, Internal Control System</dc:subject>
	<dc:subject xml:lang="en">Internal Auditor's Role</dc:subject>
	<dc:subject xml:lang="en">Quality of Financial Statements</dc:subject>
	<dc:description xml:lang="en">The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-07-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46752</dc:identifier>
	<dc:identifier>10.22437/jca.v15i2.46752</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi ; 148-161</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46752/21661</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Moria Norberta Siburian, Ilham Wahyudi, Misni Erwati</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>