Ibrahim, Madani Muhammad and Nurodin, Idang (2023) Efek Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. UNIVERSITAS 45 SURABAYA, 5 (1). pp. 545-547. ISSN 2747-2647

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Abstract

This research employs a quantitative method with the population consisting of Regional Water Companies in both Sukabumi City and Sukabumi Regency. The sampling technique used is purposive sampling, with a total of 51 respondents from both companies in Sukabumi City and Sukabumi Regency. The data used are primary data collected through the distribution of questionnaires. After the data was collected, the analysis was conducted using the SPSS 27 For Windows application, including data quality test, classical assumption test, multiple linear regression test, and hypothesis test. The research findings conclude that both aspects, namely internal control and accounting information systems, have a significant combined effect on the quality of financial reports. Additionally, separately, internal control and accounting information systems also have a significant effect on the quality of financial reports.

Item Type:	Article
Uncontrolled Keywords:	Accounting Information Systems, Internal Controls, Financial Report Quality
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	13 May 2024 13:41
Last Modified:	13 May 2024 13:41
URI:	http://eprints.ummi.ac.id/id/eprint/3488

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