PENGARUH PEMAHAMAN AKUNTANSI,PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD (ORGANISASI PERANGKAT DAERAH) KABUPATEN KARANGASEM

  • I Gede Agus Wiratama Universitas Hindu Indonesia
  • Rai Dwi Andayani W Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2308
Keywords: Accounting Understanding, Utilization of Accounting Information Systems, Internal Control Systems, Quality of Financial Reports

Abstract

Financial statements are a tool for accountability for the company's financial
performance. The quality of financial statements must meet the value of the relevant
characteristics, and can be compared and can be reached. The purpose of thisstudy wasto
test the understanding of Accounting, Utilization of Accounting Information Systems, and
Internal Control Systems on the Quality of Financial Reports in OPD (Regional
Organizational Organizations) Karangasem Regency. This study uses purposive sampling
method to determine the sample. The sample in this study were employees who were
involved in financial administration at 39 OPD Karangasem Regency Government as
many as 156 respondents, with the data collection method using a questionnaire. Multiple
linear regression test was used as a data analysis technique. And analyzed using SPSS
softwareThe results showed that the influence of understanding, utilization of accounting
information systems, and internal control systems significantly affected the quality of
financial reports in OPD (Regional Apparatus Organizations) in Karangasem Regency

Published
2022-01-25
How to Cite
Agus Wiratama, I. G., & Andayani W, R. D. (2022). PENGARUH PEMAHAMAN AKUNTANSI,PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD (ORGANISASI PERANGKAT DAERAH) KABUPATEN KARANGASEM. Hita Akuntansi Dan Keuangan, 3(1), 296-307. https://doi.org/10.32795/hak.v3i1.2308
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles