The Role of Electronic Accounting Information Systems in Improving the Quality of Financial Statements

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

Download Full-text

The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1532 ◽

2021 ◽

Vol 5 (1) ◽

pp. 85-97

Author(s):

Kania Kania ◽

Abdul Hafiz Tanjung

Keyword(s):

Information Systems ◽

Control Systems ◽

Internal Control ◽

Accounting Information ◽

Financial Statements ◽

Primary Data ◽

Financial Reports ◽

Accounting Information Systems ◽

Internal Control System

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

Download Full-text

Peranan Program Accurate Accounting Terhadap Efektivitas Pencatatan Laporan Penjualan Kredit

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v1i3.248 ◽

2013 ◽

Vol 1 (3) ◽

pp. 233-242

Author(s):

Hana Yuliana ◽

Triandi Triandi

Keyword(s):

Decision Making ◽

Information Systems ◽

Accounting Information ◽

Data Input ◽

Accounting Information Systems ◽

Operational Process ◽

Input Processing ◽

Time Information

Accounting information systems is a very important thing in an enterprise to support theoperational activities and to make the process of identification and decision making easier. Inaddition accurate relevant, complete and on time information is one of vitalneeds of the enterprisein running business. The purpose of this research is to find out how a accurate program has animportant role relating to the effectiveness of credit sale report. By conducting this research, it’sexpected to provide advantage for all sides related, so that they see how the role of accurate programto the effectiveness of credit sale report. By conducting this research, it’s expected to provideadvantages for all sides related, so that they see how the role of accurate program to the effectivenessof credit sale report will be. The result of this research shows that an accurate program is able toincrease the quality of sale report information at PT. Golden Citra Dinamika. By certain speed,the time can be made thrifty in data input processing and report equipping, it can be gottenaccurate dara, the completeness of data yielded can meet the enterprise’s goal. The accurateprogram is able to facilitate operational process and make it more detail in presenting the report, sothe owners will be able to analyze all transactions clearly.

Download Full-text

Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.94 ◽

2020 ◽

Vol 9 (1) ◽

pp. 58-68

Author(s):

Rio Gusherinsya ◽

Samukri Samukri

Keyword(s):

Information Systems ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Accounting Information ◽

Sampling Technique ◽

Financial Statements ◽

Primary Data ◽

Research Approach ◽

Accounting Information Systems

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.

Download Full-text

TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI

Jurnal Ilmu Politik dan Komunikasi ◽

10.34010/jipsi.v8i2.1334 ◽

2018 ◽

Vol 8 (2) ◽

Author(s):

Mas Rasmini ◽

Suryanto Suryanto

Keyword(s):

Information Systems ◽

Human Resources ◽

Research Method ◽

Accounting Information ◽

Financial Statements ◽

Quality Of Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Depth Interviews

This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.

Download Full-text

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

JURNAL AKUNTANSI ◽

10.37932/ja.v8i2.72 ◽

2020 ◽

Vol 8 (2) ◽

pp. 146-154

Author(s):

Almumtahanah Almumtahanah ◽

Samukri Samukri

Keyword(s):

Information Systems ◽

Data Processing ◽

Empirical Evidence ◽

Sampling Method ◽

Accounting Information ◽

Financial Statements ◽

Primary Data ◽

Accounting Information Systems ◽

Descriptive Method

This study raises the issue of the Effect of Application of Accounting Information Systems on the Quality of Financial Statements. The purpose of research conducted by the author is to analyze and obtain empirical evidence of the effect of the application of accounting information systems on the quality of financial statements. The population of this research is the employees of PT. Berkat Sinar Sentosa. The sampling method used in this research is descriptive method. The sample used in this study were 63 employees at PT. Thanks to Sinar Sentosa. The data used are primary data, using SPSS data processing. The results showed that the variable implementation of accounting information systems (X) significantly influence the quality of financial statements (Y). This shows the higher level of application of accounting information systems, the better the quality of accounting financial statements.

Download Full-text

Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v2i1.31 ◽

2018 ◽

Vol 2 (1) ◽

pp. 148-157

Author(s):

Ni Putu Shinta Dewi ◽

Ni Putu Lisa Ernawatiningsih

Keyword(s):

Information Systems ◽

Human Resources ◽

Linear Regression Analysis ◽

Accounting Information ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Accounting Information Systems ◽

Quality Of Accounting Information ◽

Level Of Understanding

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.

Download Full-text

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

Jurnal Ilmiah Infokam ◽

10.53845/infokam.v17i2.295 ◽

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

Download Full-text