The Effects of Information Systems and the Utilization of Information Technology on the Quality of Financial Reports with Internal Control as Moderation

Abstract

This research aims to analyze and obtain empirical evidence of the influence of information systems, utilization of information technology, and internal controls on the quality of financial reports. This study is quantitative in nature. The population in this research are all employees of the Regional Revenue Office (BAPENDA) of North Central Timor Regency who perform accounting or financial administration functions. In this study, the purposive sampling method is used for sample selection. The total number of samples in this study was 56 respondents who met the research criteria. The data collection technique used is a questionnaire. The results of the research reveal that the accounting information system does not affect internal control and the quality of financial reports. The utilization of information technology affects internal control and the quality of financial reports. Internal control does not affect the quality of financial reports.