ASSESSMENT OF FINANCIAL ASPECTS WITH INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES  IN PUBLIC UNIVERSITIES PUBLIC SERVICE AGENCIES

Marlon C Maitimu

Authors

Marlon C Maitimu Universitas Pembangunan Nasional “Veteran” Jakarta

Keywords:

Maturity Level Assessment of Financial Aspects, Financial Accountability, Quality of Financial Statements, Information Technology, Internal Control System

Abstract

This study aims to determine whether there is an influence of Financial Aspect Maturity Level Assessment and Financial Accountability on Financial Statement Quality and to determine whether there is an indirect influence of Financial Aspect Maturity Level Assessment and Financial Accountability on Financial Statement Quality through Information Technology and Internal Control System as intervening variables. The population in this study is 28 Public Service Agency State University Work Units within the Ministry of Education, Culture, Research and Technology, with a total sample of 28 Internal Control Units. The research method used is a quantitative method with primary data sources based on survey results in the form of questionnaire distribution. Data analysis was carried out on data management in the form of cross section with testing methods carried out statistically using the Smartpls 3.2.9 application. The results of this study concluded that the Assessment of the Maturity Level of Financial Aspects had a significant positive effect on the Quality of Financial Statements, Financial Accountability had a positive insignificant effect on the Quality of Financial Statements, while for intervening variables both Information Technology and Control Systems negatively or positively did not significantly moderate the Assessment of the Maturity Level of Financial Aspects and Financial Accountability on the Quality of Financial Statements

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