ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information. The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

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

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.

The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

Valuation of short-lived firms following waves of new listings

PurposeThe survival rate of newly listed firms is low, and there is evidence of a surge of poorly performing new listed firms leading up to the crash of the dot.com bubble. The author investigates this phenomenon and analyzes investors' ability to understand the quality of accounting information and to adjust their expectations.Design/methodology/approachThe author employs the dividend discount model in conjunction with clean surplus accounting discussed by Ohlson (1995) to compare the value relevance of earnings and research and development (R&D) expenditures for short and longer listed National Association of Security Dealer Automated Quotations (NASDAQ) firms between 1980 and 2014. The author also uses univariate tests and logistic regression to analyze both recently listed and short-listed firms. In this analysis, the author compares the differences in investors' expectations for the first five years for both types of firms.FindingsThe author provides convincing evidence that markets clearly placed lower valuation weights on accounting earnings and R&D expenditures for short-listed firms on NASDAQ. Market participants originally had high expectations for these ventures. But, they gradually understood the lower quality of accounting information and adjusted their expectations downward.Originality/valueThe author’s results show that optimistic expectations along with easy equity financing created a surge of new listings. My analysis of the interplay between the quality of accounting information and investors' expectations indicates a negative spillover effect where investors are overoptimistic about firms that rode on waves of new listings backed by liberal financing. The author shows that analysis of Tobin's Q and negative earnings can separate ill-prepared from longer-listed firms.

The concept of audit of payments and settlements with employees at the enterprise

Introduction. Audit of payments and settlements with employees is a relevant and widespread type of audit services. The purpose of the paper is to present in all essential aspects the concept of Audit of payments and settlements with employees, which can be applied in a practical environment to organize the audit process, as well as to improve the quality of accounting information, to correct violations and deficiencies and avoid possible financial sanctions. Results. The concept of Audit of payments and settlements with employees in the company, in our opinion, should describe the following main aspects: the purpose of the audit, subject and objects, audit tasks and sources of information, sequence of inspections, list of audit procedures and typical violations that may be identified during the audit. The purpose of the Audit of payments and settlements with employees is to confirm information on the completeness, accuracy, legality, accuracy of accounting and reporting, to confirm timeliness of payments to employees, taxes and fees, as well as to establish compliance with regulatory requirements. The subject of the Audit of payments and settlements with employees is the business processes and operations connected to the company's payments and settlements with employees, as well as the relationships that arise in the enterprise and beyond. Objects of Audit of payments and settlements with employees, in our opinion, should be divided into the following groups: elements of accounting policy; accounting operations; primary documents, accounting registers and reporting; information on violations of accounting, which are reflected in the documents of internal control, acts of inspections of state regulatory authorities, auditors' reports. An important aspect of the payroll audit concept is a list of structured common errors and irregularities that may be identified during the audit. Conclusion. The effectiveness of the audit and the impact of the audit on improving the quality of accounting information, eliminating violations and deficiencies, depends on the content of the concept used to conduct it.

Changing approaches to the quality of accounting information: a historical aspect

The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.

Political and financial background in board interlocking and earnings management in Brazil

Purpose Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members. Design/methodology/approach The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models. Findings The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices. Research limitations/implications The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information. Practical implications The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance. Social implications The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information. Originality/value This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.

Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

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.