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.