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 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 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 PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

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.

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.  

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 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 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.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH

2020 ◽  
Vol 6 (1) ◽  
pp. 66-76
Author(s):  
Wahyu Cahyadi ◽  
Murniati Mukhlisin ◽  
Sigid Eko Pramono
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Accounting Information ◽  
Insurance Companies ◽  
Primary Data ◽  
Top Management ◽  
Insurance Company ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study is objected to test the support of top management  that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

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