Authors : Nelsi Wisna, Asniar and Rashwhysnoe Boing Kotjoprayudi
Abstract: Enactment of good governance, including the responsibility to prepare the Local Government Finance Report (LKPD). From the consequences of the examination opinion of the Supreme Audit Agency and the experts, there are several answers and not all local governments can arrange financial statements in agreement with Government Accounting Standards specified. The resolve of this study was to observe the effect of organizational commitment to quality financial information systems used and the effects on the quality of the information produced (Local Government Finance Report). This research was conducted in local Bandung regency government, West Java Province. Data is the primary data poised through questionnaires. A year of research is the year 2015. The data is processed by using SEM PLS. The consequences of this study indicate that there is influence organizational commitment to quality information systems at the 5% significance level and quality of information systems touches the quality of accounting information at a significance level of 5%.
Nelsi Wisna, Asniar and Rashwhysnoe Boing Kotjoprayudi, 2017. Empirically Testing the Quality of Region Finance Information System (Research on Local Government Indonesia). Journal of Engineering and Applied Sciences, 12: 2194-2199.