Determinant Factors That Influence Local Government Quality of Accounting Information Systems.

Quality of accounting information presented in the form of financial reports issued by the government must be reliable in making decisions. This information is an important consideration for managers to determine how to develop operating activities and avoid risks that can bring losses. This research was conducted with quantitative methods. The population is all regional financial and asset management revenue offices (DPPKAD) as the agency that manages the finances of all districts and cities in North Sulawesi. A sample of 116 civil servants in the regional revenue, financial and asset management services. Data analysis used Structural Equation Model (SEM) modeling with Partial Least Square (PLS) approach. The results showed that the Average Variance Extracted (AVE) value of the variable used was more than 0.5 and the composite reliability (CR) value was more than 0.7. The results of the first, second and third hypothesis testing showed a value of α < 0.05, so the hypothesis was accepted. The results of this study indicate that environmental uncertainty has a positive and significant effect on the quality of accounting information systems, information technology has a positive and significant effect on the quality of accounting information systems. Likewise, leadership has a positive and significant effect on the quality of accounting information systems. [ABSTRACT FROM AUTHOR]