scholarly journals The Effect of Speed and Accuracy in Accounting Information Systems on Financial Statements Content in Jordanian Commercial Banks

2019 ◽  
Vol 14 (8) ◽  
pp. 160
Author(s):  
Fares Jamiel Hussein Alsufy
Keyword(s):  
Information Systems ◽  
Commercial Banks ◽  
Middle Management ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Descriptive Approach ◽  
Speed And Accuracy

Several studies have emphasized the importance of accounting information systems all over the world with different views. The aim of this study is to determine the effect of accuracy and speed of accounting information systems towards financial content among Jordanian commercial banks. A descriptive approach was employed to achieve the objectives of the study. Survey questionnaire was used to collect data from a selected sample of 13 banks. the sample was selected from top and middle Management levels as these levels represents the perfect group for making decision’s related to quality of financial reports and its Relationship with accounting information systems, 130 questioners were distributed with average 10 questioners for each bank and 126 questioners were got response. The results reveal that there is significant effect of accuracy and speed of accounting information systems in financial content among Jordanian commercial banks.

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 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 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

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 PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Debby Christin Sihasale ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

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 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 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.

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