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PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDY EMPIRIS PADA SKPD KABUPATEN LOMBOK TENGAH)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDY EMPIRIS PADA SKPD KABUPATEN LOMBOK TENGAH)
 
Creator Putri, Dini Ariani
Mawardi, M. Cholid
Hariri, Hariri
 
Description ABSTRACTThis study aims to determine the Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements (Empirical Study of SKPD Lombok Tengah District). Based on the type of research, this research is included in quantitative research. The population in this study is the regional work unit (SKPD) of Central Lombok Regency. The number of samples in this study were 47 respondents with a purposive sampling technique, then the types and sources of data are primary data. Data collection methods in this study were obtained through questionnaires consisting of 27 statement items and were processed with the help of the SPSS program. Based on the results of data analysis using multiple linear regression models shows that simultaneously internal control system variables and accounting information systems have a significant effect on the quality of financial statements. Partially, the internal control system has a significant positive effect on the quality of financial statements. Partially the accounting information system has a significant positive effect on the quality of financial statements.Keywords: Internal Control Systems, Accounting Information Systems, Quality of Financial Statements.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/7873
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/7873/6419
 
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