Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah

Abstract

This study aims to examine the role of Information Systems (SI) in improving the quality of audits of local government financial statements. Audit of local government financial statements is a critical process in evaluating public finances and ensuring the reliability of financial information and compliance with applicable regulations. In recent years, the use of SI has become an important factor in improving audit quality by strengthening the efficiency, effectiveness, and accuracy of the audit process. A review of the literature reveals that the use of SI in auditing local government financial statements provides significant benefits. First, automation of the audit process using SI replaces error-prone manual tasks, thereby increasing audit efficiency. Second, SI facilitates efficient data collection and analysis, allowing auditors to access more accurate and comprehensive financial information. Third, SI strengthens internal supervision through real-time monitoring of financial activities and early detection of risks or policy violations. Finally, SI also provides protection against the security and integrity of sensitive data in auditing practices. However, the use of SI in auditing local government financial statements is also faced with challenges. These challenges include limited resources, complexity of system integration, security of sensitive data, and the need for increased auditor competence in understanding and using SI effectively. Through this research, it is hoped that a deeper understanding of the role of SI in improving the quality of audits of local government financial statements can be obtained. The results of this study can provide practical guidance and recommendations for auditors and local governments in making optimal use of SI, as well as overcoming challenges that may arise. Thus, it is expected that the practice of auditing local government financial statements can be more effective, accurate, and transparent, as well as provide significant benefits in public financial management.