Quality Of Final Statment Opinion Based on Accounting Information System

Peneliti

Dr Ony Widilestariningtyas, SE.,MSi.,Ak.,CA.

Deskripsi/Abstrak

The accounting information system becomes a medium for government agencies in carrying out accounting activities with applications prepared by the central government. Quality accounting information is the main source in providing the auditor's opinion for the auditee's financial statements. Quality financial reports are a means for the central government to assess the performance of local governments in preparing regional financial reports. An independent auditor will assess any financing made by local governments whose sources of funds are from the government, both central and local governments. Assessment of financial performance can use an integrated accounting information system.This research method uses a qualitative approach and the research methods are descriptive and explanatory. The method of analysis uses the score method. Primary data used by respondents in this study to obtain research results from respondents to government officials who served in the accounting department as many as 30 respondents. The results of this study indicate that quality financial reports are obtained from the use of an integrated and user friendly accounting information system, so that the results of the financial statements reported by auditors can be assessed for their performance and the auditors provide an opinion on these financial statements. The conclusion of this study is that quality financial reports provide the best performance appraisal for local governments so that they will get incentives from the central government and public trust in local financial management. So that the implementation of e government can be realized in good government governance.