Factors Influencing Data Quality Of The Public Sector Accounting Information System In Indonesia
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Date
2016-08
Authors
Muliyani
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Abstract
High quality financial reports are essential to enhance transparency and
accountability of the financial management among the Indonesian Central
Government (LKPP). Nevertheless, evidence shows that the quality of the national
accounting information system (AIS) is still far from satisfactory. The audit reports
issued by the Indonesian Audit Board (BPK) indicated that the financial reports
submitted by LKPP failed to obtain unqualified opinion from 2004 to 2014. Previous
studies have identified some weaknesses as the causes to the poor reporting quality,
however, these studies are subject to local government context and suffered from
small sample size. The first objective of this study is to identify the factors
influencing data quality (DQ) of AIS in the Indonesian public sector. This study also
examines whether there is a gap among the staff in the work units with regards to
their perception about the actual performance and factors that are perceived to be
important in DQ of AIS. The population of this study is defined as all information
producers of SAI (Sistem Akuntansi Instansi, Institution Accounting System) staff in
the Directorate of Higher Education (DIKTI). Using convenience sampling method,
this study collected 168 valid responses during a reconciliation meeting attended by
the information producers of SAI which consist of validators, verificators and
operators in July 2015 at Batam, Lombok and Yogyakarta. This study utilized
SmartPLS version 2.0 M3 to analyse the influence of management support, DQ
characteristics, human factors and organisational factor on DQ. The study found that,
management support, DQ characteristics, human factors and organisational factor
significantly influencing DQ of AIS. Perceived of importance and actual
performance is tested by paired t- test. The test indicated that there is a significant
difference between the perception of importance and actual performance for all the
listed factors on AIS. The findings suggest that the work units in the Indonesian
public sector should understand those factors so as to produce high quality
information. Management should conduct sufficient training to improve the skill and
competence of AIS personnel. In addition, the segregation of duties among AIS
personnel also needs to be implemented carefully in order to achieve high quality
information.
Description
Keywords
The factors influencing data quality (DQ) , of AIS in the Indonesian public sector.