* Corresponding author. E-mail address: hari_setiyawati@mercubuana.ac.id (H. Setiyawati) © 2019 by the authors; licensee Growing Science, Canada doi: 10.5267/j.msl.2019.6.025 Management Science Letters 9 (2019) 2083–2092 Contents lists available at GrowingScience Management Science Letters homepage: www.GrowingScience.com/msl The importance of quality accounting information management in regional governments in Indo- nesia Hari Setiyawati a* and Caturida Meiwanto Doktoralina b a Post Graduate Program of Accounting, Universitas Mercu Buana, Jakarta, Indonesia b Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana, Jakarta, Indonesia C H R O N I C L E A B S T R A C T Article history: Received: June 1, 2019 Received in revised format: June 22 2019 Accepted: June 27, 2019 Available online: June 27, 2019 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 explana- tory research intending to explain the causal relationships between variables through testing hy- potheses. 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 appli- cation 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 qual- ity 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. © 2019 by the authors; licensee Growing Science, Canada Keywords: Information Technology Good Governance Principles Quality of Accounting Information 1. Introduction According to the Indonesian Supreme Audit Institution’s audit of local government financial reports (LGFR), regional governments in Indonesia still suffer from poor-quality financial reports. Furthermore, the audit detected 2,887 problems in controlling the implementation of the revenue and expenditure budget and 1,252 issues with internal control structures (Indonesian Supreme Audit Institution, 2018). Thus, the quality of financial statements is not in line with expectations. The quality of financial account- ing information refers to the information’s qualitative characteristics (Kieso et al., 2011; Kieso et al., 2012). Hall (2012) stated the quality of accounting information depends on its relevance, timeliness, accuracy, completeness and summarising.