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Analisis Dampak Penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan Melalui Sistem Pengendalian Internal sebagai Variabel Intervening

EBIS: Jurnal Ekonomi dan Bisnis

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Title Analisis Dampak Penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan Melalui Sistem Pengendalian Internal sebagai Variabel Intervening
 
Creator Sinambela, Ella Anastasya
Darmawan, Didit
 
Subject accounting information system
internal control system
quality of financial reports
 
Description Quality raw materials will produce quality products if they go through a well-monitored control process. Financial reports are a medium of accounting information to be able to convey the results of financial management performance to other parties. Therefore, the existence of an accounting information system has an important role in the quality of financial reports. This study aims to determine the role of the application of accounting information systems on the quality of financial reports through the internal control system as an intervening variable. This type of research is classified as a causative research. The population in this study are three multinational companies in the city of Surabaya. The sample in this study were employees of the finance department, totaling 27 respondents. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is path analysis with the help of the AMOS program. The results obtained are the effect of the application of accounting information systems is significant to the internal control system. While the internal control system has a significant effect on the quality of financial reports. Directly, the application of accounting information systems has a significant effect on the quality of financial reports.
 
Publisher Fakultas Ekonomi Universitas Sunan Giri Surabaya
 
Date 2011-01-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://journal.unsuri.ac.id/index.php/ebj/article/view/69
 
Source EBIS: Jurnal Ekonomi dan Bisnis; Vol. 1 No. 1 (2011): EBIS-Jurnal Ekonomi dan Bisnis (Januari 2011); 18-29
JURNAL EKONOMI BISNIS; Vol 1 No 1 (2011): EBIS-Jurnal Ekonomi dan Bisnis (Januari 2011); 18-29
2809-0713
2088-6152
 
Language eng
 
Relation https://journal.unsuri.ac.id/index.php/ebj/article/view/69/sinambela-darmawan-artikel
 
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