SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, GENDER DAN KUALITAS LAPORAN KEUANGAN

Abstract

Drawing upon the framework of Agency Theory, this research investigates the influence of Accounting Information Systems (AIS), Internal Control Systems (ICS), and gender on the quality of financial statements (QFS). This theory posits that agency problems arise from potential conflicts of interest and information asymmetry between managers (agents) and owners (principals). Consequently, strong governance mechanisms, such as AIS, ICS, and effective oversight, are required to align interests and ensure accountability. Employing a quantitative design, the study collected primary data through questionnaires administered within local government entities. The hypotheses were tested through multiple regression analysis. The findings indicate that AIS and ICS contribute positively to enhancing the relevance, reliability, and timeliness of financial statements. Another significant finding is the positive influence of gender on QFS, where the presence of women in managerial structures or audit committees improves objectivity and the effectiveness of oversight, thus mitigating potential opportunistic managerial behavior. This aligns with the principles of Agency Theory, which regards strong control mechanisms as key to reducing conflicts of interest and agency costs. Managerially, the findings highlight the importance of optimizing integrated accounting information systems, reinforcing internal control functions, and promoting gender diversity in corporate governance structures. The combination of these three factors is proven to enhance financial reporting quality, strengthen oversight mechanisms, and reduce agency problems.