Integrating Technical and Cultural Factors in Financial Reporting Quality: The Roles of Accounting Information Systems, Internal Control, Risk Management, and Tri Pantangan
DOI:
https://doi.org/10.55980/ebasr.v5i2.382Keywords:
Accounting Information System, Internal Control, Risk Management, Tri Pantangan, Financial Report QualityAbstract
The quality of local government financial reports is a critical component of public accountability and good governance. Previous studies have primarily focused on technical factors, such as Accounting Information Systems (AIS), Internal Control, and Risk Management, while the role of local cultural values remains underexplored. This study aims to examine the effects of Accounting Information Systems, Internal Control, Risk Management, and understanding of Tri pantangan on the quality of local government financial reports. A quantitative approach was employed using primary data collected through questionnaires distributed to employees involved in financial management within local government agencies in the Special Region of Yogyakarta, Indonesia. Using purposive sampling, 150 valid responses were obtained and analyzed using multiple linear regression with IBM SPSS 25. The results indicate that Accounting Information Systems have a significant negative effect on the quality of financial reports, whereas Internal Control, Risk Management, and understanding of Tri pantangan have significant positive effects. The findings suggest that technological systems alone are insufficient to ensure high-quality financial reporting unless supported by effective controls, risk management practices, and ethical values. This study contributes to the public sector accounting literature by integrating technical and cultural factors into a single empirical model and provides practical implications for strengthening value-based financial governance and accountability in local governments.
References
Abernathy, J. L., Kubick, T. R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185–196. https://doi.org/10.1111/ijau.12112
Adebayo, A. V., & Ilesanmi, K. D. (2020). Financial resource management in the Nigerian public sector: Policy measures to address loopholes. Problems and Perspectives in Management, 18(2), 329–339. https://doi.org/10.21511/ppm.18(2).2020.27
Al-Hashimy, H. N. H., Yao, J., & Pitchay, A. A. (2026). Enhancing financial performance through computerized accounting information systems: the critical role of accounting information quality and top management support. VINE Journal of Information and Knowledge Management Systems, 56(3), 860–884. https://doi.org/10.1108/VJIKMS-06-2025-0230
Al-Hattami, H. M. (2024). Impact of AIS success on decision-making effectiveness among SMEs in less developed countries. Information Technology for Development, 30(3), 472–492. https://doi.org/10.1080/02681102.2022.2073325
Alharasis, E. E. (2025). Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age. Journal of Family Business Management, 15(2), 317–345. https://doi.org/10.1108/JFBM-08-2024-0194
Asril, D., Machdar, N. M., & Husadha, C. (2024). Pengaruh Financial Literacy, Manajemen Risiko, Dan Pengelolaan Keuangan Terhadap Kualitas Laporan Keuangan Dengan Financial Technology Sebagai Variabel Intervening Pada Umkm Di Kota Bekasi. SENTRI: Jurnal Riset Ilmiah, 3(2), 1087–1098. https://doi.org/10.55681/sentri.v3i2.2342
Ayem, S., & Rahmawati, L. (2024). Pengujian Pemoderasi Azas Tri Pantangan Terhadap Sistem Informasi Akuntansi Dan Partisipasi Masyarakat Pada Akuntabilitas Dana Desa. Jurnal Manajemen Terapan Dan Keuangan, 13(02), 377–389. https://doi.org/10.22437/jmk.v13i02.31656
Bakar, B. A., Rasid, S. Z. A., Rizal, A. M., & Baskaran, S. (2019). Risk management practices to strengthen public sector accountability. Asian Journal of Business and Accounting, 12(1), 1–40. https://doi.org/10.22452/ajba.vol12no1.1
Bandara, S., & Falta, M. (2021). The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders. Asian Review of Accounting, 29(4), 525–557. https://doi.org/10.1108/ARA-03-2021-0058
Beasley, M., Blay, A., Lewellen, C., & McAllister, M. (2023). Tempering Financial Reporting Risk through Board Risk Management. Journal of Risk and Financial Management, 16(12), 491. https://doi.org/10.3390/jrfm16120491
Brusca, I., Manes Rossi, F., & Aversano, N. (2018). Accountability and Transparency to Fight against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice, 20(5), 486–504. https://doi.org/10.1080/13876988.2017.1393951
Bsoul, R., Alhammouri, A., & Alrabba, H. (2025). Quality of financial reporting and the practice of enterprise risk management: Evidence from listed United States industrial companies. Investment Management and Financial Innovations, 22(2), 450–460. https://doi.org/10.21511/imfi.22(2).2025.35
Chowdhury, M. S. A., Islam, M. A., Islam, M. S., Kabir, M. J., Islam, M., Arafat, A. B. M. Y., & Hoque, S. (2024). Evaluation of the contribution of the automated accounting information system to the managerial decision-making process in the commercial bank of Bangladesh. International Journal of Applied Economics, Finance and Accounting, 18(3), 490–506. https://doi.org/10.33094/ijaefa.v18i3.1486
Darteh, M. F. K. (2024). Internal Control Systems And Their Effect On Expenditure Reporting Accuracy. Journal of International Crisis and Risk Communication Research, 7, 2635–2643. https://doi.org/10.63278/jicrcr.vi.3527
Dashtbayaz, M. L., Salehi, M., & Safdel, T. (2019). The effect of internal controls on financial reporting quality in Iranian family firms. Journal of Family Business Management, 9(3), 254–270. https://doi.org/10.1108/JFBM-09-2018-0047
Erawati, T., & Welan, M. B. (2022). Pengaruh Persepsi Penghargaan Finansial dan Pemahaman Ajaran Tri Pantangan Terhadap Pemilihan Profesi sebagai Akuntan Publik Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Jurnal Literasi Akuntansi, 2(4), 219–226. https://doi.org/10.55587/jla.v2i4.74
Ewert, R., & Wagenhofer, A. (2019). Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality. Journal of Accounting Research, 57(1), 121–168. https://doi.org/10.1111/1475-679X.12251
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
Hanifa, L., Mas’ud, A., Dali, N., Nur, S., & Balaka, M. Y. (2025). How Does the Regional Financial Accounting System Affect the Quality of Financial Statements? Journal of Information Systems Engineering and Management, 10(31s), 524–533. https://doi.org/10.52783/jisem.v10i31s.5106
Johri, A. (2025). Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting. Accounting Forum, 49(5), 1096–1120. https://doi.org/10.1080/01559982.2025.2451004
Karunia, R. L., Darmawansyah, D., Dewi, K. S., & Prasetyo, J. H. (2023). The Importance of Good Governance in the Government Organization. HighTech and Innovation Journal, 4(1), 75–89. https://doi.org/10.28991/HIJ-2023-04-01-06
Lutfi, A., Al-Okaily, M., Alsyouf, A., & Alrawad, M. (2022). Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making. Sustainability, 14(13), 8120. https://doi.org/10.3390/su14138120
Masdar, R., Furqan, A. C., Masruddin, M., & Meldawaty, L. (2021). The role of transparency and professional assistance in regional financial management in the Indonesian regional governments. Journal of Public Affairs, 21(3). https://doi.org/10.1002/pa.2666
Mediaty, Pontoh, G. T., Nagu, N., HS, R., Mas’ud, A. A., & Aziz, R. H. A. (2025). Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management, 18(8), 1–21. https://doi.org/10.3390/jrfm18080424
Merter, A. K., & Özer, G. (2024). Audit Committee and Timely Reporting: Evidence From Turkey. SAGE Open, 14(1), 1–21. https://doi.org/10.1177/21582440241239516
Otengkoramah Badoo, D., Hammond, H., & Oppong, F. (2020). Assessment of Internal Control Systems of Technical Universities in Ghana. Journal of Finance and Accounting, 8(2), 64. https://doi.org/10.11648/j.jfa.20200802.12
Pimchangthong, D., & Boonjing, V. (2017). Effects of Risk Management Practices on IT Project Success. Management and Production Engineering Review, 8(1), 30–37. https://doi.org/10.1515/mper-2017-0004
Rani, B. M. (2024). Peran Kebijakan Publik dalam Mendorong Inovasi Teknologi : Perspektif Pelaku Industri dan Pemerintah. Jurnal Inovasi Sektor Publik, 4(3), 70–83. https://doi.org/https://doi.org/10.38156/jisp.v4i3.313
Sahin, F., & Menekse, A. (2025). Internal control risk assessment using interval valued spherical fuzzy CRITIC EDAS. Scientific Reports, 15(1), 1–19. https://doi.org/10.1038/s41598-025-07852-3
Sanjaya, N. M. W. S., Nopiyani, P. E., & Rianita, N. M. (2019). Kualitas Laporan Keuangan Ditinjau dari Budaya Tri Hita Karana, GCG, Kompetensi SDM dan Manajemen Risiko Lembaga Perkreditan Desa. Jurnal Riset Akuntansi Dan Keuangan, 7(3), 491–502.
Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770–786. https://doi.org/10.1108/JFC-10-2019-0128
Solikah, A. (2022). Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi. Jurnal Literasi Akuntansi, 2(1), 35–43. https://doi.org/10.55587/jla.v2i1.20
Suratman, B. (2019). Pendidikan Anak Usia Dini Berbasis Kearifan Lokal Pada Suku Melayu Sambas. Jurnal Noken, 4(2), 134–145. https://ejournal.unesa.ac.id/index.php/jpp/article/view/12
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. https://doi.org/10.1016/j.jaccpubpol.2020.106801
Wardani, D. K., & Herlicia, D. I. (2023). Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang. Jurnal Ekonomi, Manajemen Akuntansi Dan Perpajakan (Jemap), 6(1), 90–108. https://doi.org/10.24167/jemap.v6i1.5713
Wardani, D. K., & Saputri, C. A. D. (2023). Pengaruh Fraud Diamond dan Penerapan Tri Pantangan Tamansiswa terhadap Perilaku Kecurangan Akademik Mahasiswa. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 6(6), 4450–4457. https://doi.org/10.54371/jiip.v6i6.1805
Zohry, A. F., & Al-Dhubaibi, A. A. S. (2024). Optimizing Business Performance Through Effective Accounting Information Systems: The Role of System Competence and Information Quality. Journal of Risk and Financial Management, 17(11), 515. https://doi.org/10.3390/jrfm17110515
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Sri Lestari Yuli Prastyatini, Anna Titi Rugaya Honing
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
