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

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.  

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 Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD

2019 ◽  
Vol 28 (2) ◽  
pp. 1580
Author(s):  
Wayan Putra Valentino Anggara ◽  
I Ketut Yadnyana
Keyword(s):  
Job Satisfaction ◽  
Information Systems ◽  
Human Resources ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Employee Competencies

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems. Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

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 Analisa Faktor-Faktor Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Berpengaruh Terhadap Kualitas Laporan Keuangan (Studi Pada PT.Newera Rubberindo)

2020 ◽  
Vol 21 (2) ◽  
pp. 157-165
Author(s):  
Ari Bramasto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Research Analysis

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.

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 TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI

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.

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.  

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

scholarly journals Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi

2019 ◽  
pp. 694
Author(s):  
Luh Gede Ira Pratiwi Swara ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Entire Study ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Management Commitment ◽  
Sample Technique

This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency. Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.

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