scholarly journals The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator

2021 ◽  
Vol 5 (2) ◽  
pp. 155
Author(s):  
Ervina Rahmadila ◽  
Slamet Haryono
Keyword(s):  
Information System ◽  
Panel Data ◽  
Accounting Information ◽  
Least Square Method ◽  
Financial Statements ◽  
Least Square ◽  
Accounting Information System

The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. 

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS

2021 ◽  
Vol 26 (3) ◽  
pp. 237-248
Author(s):  
Inneke Agustina ◽  
Emmy Indrayani
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Internal Control System

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

scholarly journals The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

2018 ◽  
Vol 19 (3) ◽  
pp. 556-571 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Structural Equation ◽  
Management Accounting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Study Results

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

scholarly journals Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan

2020 ◽  
Vol 5 (1) ◽  
pp. 46-60
Author(s):  
Lilis Puspitawati ◽  
Novi Indriani Siti Nurshalihat
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting Information System ◽  
Verification Methods ◽  
Quality Of Accounting Information

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan

2020 ◽  
Vol 8 (2) ◽  
pp. 137-146
Author(s):  
Fajar Kusumawardhani ◽  
Muanas Muanas
Keyword(s):  
Information System ◽  
Human Resources ◽  
Quantitative Research ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting Information System ◽  
Quality Of Accounting Information

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta.  The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the company’s employees.  The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements  presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements

scholarly journals The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable

2019 ◽  
Vol 4 (3) ◽  
pp. 87-95
Author(s):  
Saribulan Tambunan ◽  
Erlina Erlina ◽  
Azhar Maksum ◽  
Khaira Khaira
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Government

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to be the target population. Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables. Novelty –This research explores the influence of the government to make the effectiveness of accounting information systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment. Type of Paper: Empirical Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment, Effectiveness Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4) JEL Classification: M40, M41, M49.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

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