The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: A Study on Ministry and State Agencies of The Republic of Indonesia

摘要

The purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t test by ? = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used.