scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi, Standar Akuntansi Keuangan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Wajib Pajak Badan

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Hari Purnama
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Financial Reports ◽  
Significance Level ◽  
Accounting Information Systems

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

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.

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals Information Technology and Accounting Information Systems on Employee Performance

2019 ◽  
Vol 9 (1) ◽  
pp. 2925-2931
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Sampling Method ◽  
Employee Performance ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
The Republic

This study aims to examine the use of information technology and the effectiveness of accounting information systems on employee performance. The object of this research is the Ministry of Trade of the Republic of Indonesia. The population in this study was 50 employees in 3 units of the ministry of trade, namely the General Bureau unit, the Directorate of Export and Import Facilitation units and the Directorate of Agricultural and Forestry Product Exports. The sample of this research is 3 units in the Ministry of Trade. The sampling technique used in the study was purposive sampling method. The results of this study indicate that (1) the use of information technology has an effect on employee performance, (2) the effectiveness of accounting information systems has no effect on employee performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 7 (3) ◽  
pp. 17-34
Author(s):  
Gusrya Indah Sari ◽  
Fadli Fadli
Keyword(s):  
Good Governance ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
Regional Work ◽  
Positive Effect

Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems

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

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.

scholarly journals Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Ika Farida Ulfah ◽  
Ardyan Firdausi Mustoffa ◽  
Wijianto Wijianto
Keyword(s):  
Accounting Standards ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Community Based ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Hr Competencies ◽  
Positive Effect

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan

2016 ◽  
Vol 8 (2) ◽  
pp. 46-65
Author(s):  
Renaldy Lukiman ◽  
JB Widodo Lestarianto
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Significant Influence ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Systems Use

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees. Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

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.

scholarly journals Analisis penerapan sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pada Koperasi Serba Usaha (KSU) Kencana Makmur Sugihan Tahun 2017 – 2020

2021 ◽  
Vol 16 (2) ◽  
pp. 311-322
Author(s):  
Kusuma Wijaya ◽  
Saiful Ihsan Al Faruq
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Internal Auditors

One of the factors supporting the quality of financial reports is the accounting information system and internal control. This study aims to test the analysis of internal control and the application of accounting information systems to the quality of financial reports at the Kencana Makmur Sugihan 2017-2020 Multipurpose Cooperative (KSU). This research uses quantitative analysis methods. The population in this study were all employees of the KSU Kencana Makmur Sugihan, totaling 60 people, while the sample in this study were employees of accounting, administration (bookkeeper), and internal auditors as many as 40 respondents. The data collection method used questionnaires, the data analysis method used multiple linear regression analysis, and the data processing process used SPSS (Statistical Package for Social Science) version 20. The results showed that the analysis of internal control and the application of accounting information systems simultaneously affected the quality of financial reports. whereas partially the application of accounting information systems and internal controls has a significant effect on the quality of financial reports.  

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