摘要：This study aims to determine the influence of information technology utilisation and the application
of good governance principles on the quality of accounting information. The survey is an explanatory
research intending to explain the causal relationships between variables through testing hypotheses.
The analysis is used to determine the independent variables’ influence on the dependent
variable. This research is conducted based on existing theories which were later developed into a
research model designed to examine the effect of information technology utilisation and the application
of good governance principles on the quality of accounting information. The study aims to
review the quality of accounting information to answer research questions concerning the effect of
information technology utilisation and the application of principles of good governance on the quality
of accounting information. The benefit of this research is that it contributes scientifically to
financial accounting and public sector science and it attempts to solve the problems stakeholders
face when implementing tasks related to the quality of accounting information. The study results
state that the use of information technology affects the quality of accounting information, as does
the application of good governance principles. This study’s implications will help raise awareness
concerning the importance of integrity in the accounting reporting system in regional governments
in Indonesia.
关键词：Information Technology;
Good Governance Principles;
Quality of Accounting Information
