The Effect of Understanding Accounting, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements

Abstract

The following research examines the influence of accounting literacy, SIAK, and internal audit on the quality of financial statements of the Medan City Government. Quality financial reports support transparency, accountability, public trust, and sustainable regional development. Variables analyzed include accounting understanding (including knowledge and skills in accounting), use of SIAK to support the efficiency and accuracy of financial data processing, and internal audit capability to ensure the reliability of financial reporting. This includes the role you want to secure. Testing and evaluation. This research used the purposive sampling method to survey relevant agencies in the Medan City Government. Data analysis using multiple linear regression showed that accounting knowledge, SIAK, and internal audit positively affect the quality of financial reports of the Medan City Government. The findings recommend that local governments improve their organizational capacity, utilize information technology, and strengthen their internal monitoring function to improve the quality of their reports.