The Effect of the Implementation of the Accounting Information System on the Transparency of Financial Management at the Regional Finance and Asset Agency of North Sumatra Province

Abstract

This study aims to examine the effect of the implementation of the Accounting Information System on Financial Management Transparency at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province. The study employed an associative research method with a quantitative approach. The population consisted of 49 employees from the Accounting and Reporting Division, all of whom were selected as the sample using a saturated sampling technique. Primary data were collected through questionnaires and observations, while secondary data were obtained from journals, books, and other relevant literature. The data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression, the t-test, and the coefficient of determination (R²). The results indicate that the Accounting Information System has a positive and significant effect on Financial Management Transparency, as evidenced by a t-value of 7.372, which is greater than the t-table value of 2.012, and a significance level of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.536 indicates that the Accounting Information System explains 53.6% of the variation in Financial Management Transparency, while the remaining 46.4% is influenced by other factors outside the scope of this study. These findings suggest that the optimal implementation of an Accounting Information System can enhance financial management transparency and support the realization of good governance.