PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN KEUANGAN LPD SE-KOTA DENPASAR

  • Ni Komang Yuliana Letisya Universitas Hindu Indonesia
  • I Putu Nuratama Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2309
Keywords: Accounting Understanding, Internal Control System, Information Technology, Quality Of Financial Statements

Abstract

The quality of financial statements is the result or achievement that has been
achieved in managing company assets. This study aims to determine the effect of
understanding accounting, internal control system, and information technology on the
quality of financial statements of LPDs throughout Denpasar City. The population and
sample in this study were the chief of the LPD and the Internal Auditor of the LPD at 35
LPDs throughout Denpasar City. The sampling technique used is a non-probability
sampling technique which includes saturated sampling. The data were tested using
validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple
regression analysis, hypothesis testing and coefficient of determination. The results
showed that the variables of accounting understanding, internal control system, and
information technology both had a positive and significant effect on the quality of financial
statement at LPDs throughout Denpasar City.

Published
2022-01-25
How to Cite
Yuliana Letisya, N. K., & Nuratama, I. P. (2022). PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN KEUANGAN LPD SE-KOTA DENPASAR. Hita Akuntansi Dan Keuangan, 3(1), 308-324. https://doi.org/10.32795/hak.v3i1.2309
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles