The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Aqeel Hussein Shnaishel ◽  
Safaa Mahmood Muhaha
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Survey Study ◽  
Accounting System ◽  
Financial Reports ◽  
Audit Opinion ◽  
Quality Of Accounting Information ◽  
The Relationship

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 131
Author(s):  
Ikang Murapi
Keyword(s):  
Internal Control ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

<p>This study was conducted to determine the factors that affect the informatioan quality of local<br />government financial reports. Collecting data this study used a questionnaire survey. The data collected<br />is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple<br />linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial<br />Accounting System, Utilization of Information Technology and Internal Control System The government<br />has a positive and significant impact on Information Quality of Local Government Financial Statements,<br />but do not be influenced by the Human Resource Competency.</p>

scholarly journals THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA

2018 ◽  
Vol 2 (1) ◽  
pp. 55-68
Author(s):  
Megawati Oktorina ◽  
Lasmanita Rajagukguk ◽  
Etty Widyastuti
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Two Factors ◽  
Qualitative Characteristics

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility, and dummy loss have a significant effect on underinvestment.

scholarly journals FAKTOR DETERMINAN KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN DIMODERASI SISTEM PENGENDALIAN INTERNAL

2021 ◽  
Vol 17 (2) ◽  
pp. 73-86
Author(s):  
Sumastri Aries M. P ◽  
Entot Suhartono
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
The Relationship ◽  
Hr Competencies

AbstrakKualitas laporan keuangan dapat dilihat melalui hasil audit. Laporan keuangan menjadi alat bagi investor untuk mengukur kinerja perusahaan yang dilakukan oleh jajaran manajemen, sehingga laporan keuangan yang disajikan harus berkualitas. Faktor-faktor yang mempengaruhi kualitas laporan keuangan adalah dengan penerapan sistem informasi akuntansi (SIA), kompetensi sumber daya manusia (SDM), dan penerapan sistem pengendalian internal (SPI) dilingkungan perusahaan atau organisasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan SIA terhadap kualitas laporan keuangan, pengaruh kompetensi SDM terhadap kualitas laporan keuangan di mana SPI sebagai variabel moderasi. Objek penelitian adalah suatu perusahaan X yang 3 tahun terakhir belum memiliki hasil opini audit Wajar Tanpa Pengecualian (WTP) dan yang dijadikan responden adalah karyawan bagian keuangan atau akuntansi sebanyak 450 orang. Hasil penelitian ini menunjukkan bahwa penerapan SIA dan kompetensi SDM berpengaruh terhadap kualitas laporan keuangan serta SPI mempengaruhi hubungan kompetensi SDM terhadap kualitas laporan keuangan. Namun SPI tidak mempengaruhi hubungan penerapan SIA terhadap kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Sistem Informasi Akuntansi, Sistem Pengendalian Internal AbstractThe quality of financial reports can be seen through audit results. Financial statements are a tool for investors to measure the company's performance by management, so that the financial statements presented must be of high quality. Factors that affect the quality of financial reports are the application of accounting information systems (AIS), human resource competencies (HR), and the application of internal control systems (SPI) within the company or organization. The purpose of this study was to determine the effect of the application of AIS on the quality of financial reports, the influence of HR competence on the quality of financial reports in which SPI is the moderating variable. The object of this research is a company X which in the last 3 years has not had an unqualified audit opinion (WTP) and the respondents are employees of the finance or accounting department as many as 450 people. The results of this study indicate that the application of AIS and HR competencies affect the quality of financial reports and SPI affects the relationship between HR competencies and the quality of financial reports. However, SPI does not affect the relationship between the application of SIA to the quality of financial statements.Keywords: Quality of Financial Reports, HR Competence, Accounting Information Systems, Internal Control Systems

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang
Keyword(s):  
False Alarm ◽  
Risk Taking ◽  
Information Quality ◽  
Accounting Information ◽  
Capital Requirements ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Fierce Competition ◽  
Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies

2021 ◽  
Vol 275 ◽  
pp. 03005
Author(s):  
Miao Yu
Keyword(s):  
Economic Development ◽  
Social Economy ◽  
Accounting Information ◽  
Personal Characteristics ◽  
Listed Companies ◽  
Accounting Conservatism ◽  
Quality Of Accounting Information ◽  
The Difference ◽  
The Relationship

As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system. And accounting conservatism is one of the important standards to measure of quality of accounting information. As the maker and executor of the financial strategy of the listed company, the CFO’s different personal characteristics will affect its choice of different accounting policies, thus affecting the accounting conservatism of the enterprise. Therefore, this paper selects CFOs of A-share listed companies in Shanghai and Shenzhen from 2016 to 2018 as research objects, respectively discusses the influence of CFO’s natural attributes and social attributes on accounting conservatism, and analyzes the moderating effect of property rights and CFO’s power on the relationship between them. The results show that the CFO’s age, tenure, education, professional skills, salary and number of part-time jobs are negatively correlated with accounting conservatism. The female CFO, shareholding and concurrent director are significantly positively correlated with accounting conservatism. The difference of property right nature and CFO power moderates the relationship between CFO characteristics and accounting conservatism to some extent. On this basis, this paper puts forward corresponding suggestions on how to improve accounting conservatism and promote economic development.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals Study of the effect of institutional ownership on accounting quality and cost of capital

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Reza Fallah
Keyword(s):  
Significant Relationship ◽  
Cost Of Capital ◽  
Accounting Information ◽  
Institutional Ownership ◽  
Test Results ◽  
Accounting Quality ◽  
Quality Of Accounting Information ◽  
The Relationship

The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.

scholarly journals 2.2. FORMATION OF AN INFORMATION AND ANALYTICAL ACCOUNTING SYSTEM FROM THE POINT OF VIEW OF ACCOUNTING REPORTING QUALITY

2021 ◽  
pp. 33-36
Author(s):  
Е.Х. Абу
Keyword(s):  
Accounting Information ◽  
Reporting Quality ◽  
Financial Statements ◽  
Point Of View ◽  
Accounting System ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Product ◽  
Selection Of

В статье определены подходы к выделению учетных объектов в системе качества информационного продукта; выделены основные преимущества использования информационных технологий в информационных системах бухгалтерского; определены направления формирования бухгалтерской информационно-аналитической учетной системы с позиции качества бухгалтерской отчетности. На практике активно применяется концепция реинжиниринга бизнес-процессов, которая позволяет значительно улучшить результативность и отдачу системы бухгалтерского учета. Кардинальная перестройка системы бухгалтерского учета позволяет формировать информацию, на основе которой образуются положительные эффекты в производственном управлении. Область охвата положительных эффектов зависит от радикальности, стоимости и качества выполненных преобразований учетной системы через пользование реинжиниринговыми услугами. Исследования показывают, что одной из важнейших черт описанного подхода к системе бухгалтерского учета является выражение цели функционирования учетной системы через получение конкретного учетного информационного продукта. In the article the approaches to the selection of account objects in the system quality of an information product; the main benefits of using information technology in accounting information systems; determined the directions of formation of accounting information and analytical accounting system in terms of quality of financial statements.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

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