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>

scholarly journals Assessing Effect of The Factors that Influence Financial Reporting Information Quality

2021 ◽  
Vol 12 (2) ◽  
pp. 107
Author(s):  
Icuk Rangga Bawono ◽  
Agus Suroso ◽  
Gema Puja Yuniarso
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Provincial Government ◽  
Accounting Information System ◽  
The Government ◽  
Central Sulawesi

A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas. By considering information is a wishful move for doing an activity. The information quality of financial statements that the government publishes in public has to meet standards to be trusted and used by people so people could rely on for making a decision. The objective to do this research is to verify relationship between  human resources competency, accounting information system, and internal control on accounting information quality of government financial statements. The paradigm of this research is quantitative research. The sampling method used is a nonprobability sampling (saturated sampling) with quota. The research was conducted by distributing questionnaires to 43 respondents who are SIMDA operator on the government work unit of Central Sulawesi Provincial Government. Multiple linear regression analysis used to analyze data. The results showed that human resources competency, accounting information system, and internal control have a positive effect on the quality of financial reporting information in Central Sulawesi Provincial Government. 

scholarly journals The Analysis of The Impact of Accounting Information System on The Effectiveness of Internal Control

2020 ◽  
Vol 8 (1) ◽  
pp. 1-13
Author(s):  
Mas Said Resna Hadiwijaya ◽  
Agung Praptapa ◽  
Icuk Rangga Bawono
Keyword(s):  
Information System ◽  
Human Resources ◽  
Organizational Behavior ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Positive Influence ◽  
Accounting Information System ◽  
System Components ◽  
The Impact

The phenomenon of low effectiveness of internal PT. Langen Kridha Pratyangga Sumedang was presumed to form the reflection of low in accounting information system components. This presumption must be proved and seeked its truth and solution because of the accounting information system components give indication that organization was managed with good and fundamentally will produce the effective employee’s behavior in achieving organization goals. This research takes the title: The Analysis of The Impact of Accounting Information System on the Effectiveness of Internal Control (Case Study at PT. Langen Kridha Pratyangga Sumedang). The research used to approach was theory of reasoned action which explains organizational behavior in a system. The implementation of this research used quantitative method, by using purposive sampling technique. The sample size was 70 persons of employees which were distributed equally to employee whose listed as employee at PT. Langen Kridha Pratyangga and have passed 3 months trial. Questionnaire and interview are used as research technique and multiple linear regression was used as the method of analysis. The result of this research at PT. Langen Kridha Pratyangga Sumedang indicated that (1) the people/human resources have no influence on the effectiveness of internal control, (2) the procedures and instructions have significant and positive influence on the effectiveness of internal control, (3) the data have significant and positive influence on the effectiveness of internal control, (4) the software has significant and positive influence on the effectiveness of internal control, (5) information technology infrastructure has significant and positive influence on the effectiveness of internal control. The result of this research gives implication in taking policy to increase internal control effectiveness. So, The Director of PT. Langen Kridha Pratyangga Sumedang and institution that related with others have expected to pay attention on people/human resources, procedure and instruction, data, software, and technology information infrastructure because four of these variables have significant and positive influence on the internal control.

scholarly journals PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH

2020 ◽  
Vol 5 (2) ◽  
pp. 239-248
Author(s):  
Nova Rosmalita ◽  
Nadirsyah Nadirsyah
Keyword(s):  
Information System ◽  
Human Resources ◽  
Accounting Information ◽  
Financial Accounting ◽  
Financial Supervision ◽  
Primary Data ◽  
System Quality ◽  
Accounting Information System ◽  
Financial Report

The research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report

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 CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA

2017 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Franta Eveline
Keyword(s):  
Information System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statement ◽  
Accounting Standard ◽  
Accounting Information System ◽  
National Board ◽  
Government Accounting

<p>This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using <em>Proportionate Stratified Random Sampling </em>techniques. Using the Likert measurement scale and <em>Inferensial Parametris </em>data analysis. The hypothesis is tested comparatively. The result showed that The  Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.</p><p>Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.</p>

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.

scholarly journals ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

2021 ◽  
Vol 1 (2) ◽  
pp. 361-364
Author(s):  
Budiman Rosyadi Nasution
Keyword(s):  
Information System ◽  
Internal Control ◽  
Quantitative Methods ◽  
Control Structure ◽  
Accounting Information ◽  
Secondary Data ◽  
Spare Parts ◽  
Financial Ratios ◽  
Primary Data ◽  
Accounting Information System

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

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