PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ( Studi Kasus Pada Pemerintahan Kota Bandung )
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Rachmah, Dania
Subject
HB Economic Theory
Datestamp
2020-04-30 12:40:08
Abstract :
Dania Rachmah (1530611021) Muhammadiyah University Sukabumi. Effect of Utilization of Accounting Information Systems and the Role of Internal Audit. (Thesis advisor Hj. Eris Darsawati, S.Pd., M.M and Idang Nurodin, S.IP., MM). This study aims to determine the effect of the use of accounting information systems and the role of internal audit on the quality of financial statements. The variables used in this study are the utilization of accounting information systems, the role of internal audit and the quality of financial statements. This research was conducted using quantitative methods The population in this study were employees of the Bandung City Government BPKA of 100 employees. Data collection techniques used are secondary data. The analysis technique used is the classic assumption test, multicolliniarity test, multiple linear regression analysis, and hypothesis testing. The results showed that there was a significant influence between the variables of the use of accounting information systems and the role of internal audit on the quality of financial reports. Which means that H0 was rejected and Ha was accepted, which showed that there was an influence of the accounting information system utilization variables and the role of internal audit on the quality of financial statements simultaneously. Based on the calculation of the coefficient of determination it is known that the value of Kd = 99.8%. It can be concluded that the influence of the variable utilization of the accounting information system and the role of internal audit on the quality of financial statements in small criteria, and the remaining 0.2% is influenced by other factors not examined
Dania Rachmah (1530611021) Muhammadiyah University Sukabumi. Effect of Utilization of Accounting Information Systems and the Role of Internal Audit. (Thesis advisor Hj. Eris Darsawati, S.Pd., M.M and Idang Nurodin, S.IP., MM). This study aims to determine the effect of the use of accounting information systems and the role of internal audit on the quality of financial statements. The variables used in this study are the utilization of accounting information systems, the role of internal audit and the quality of financial statements. This research was conducted using quantitative methods The population in this study were employees of the Bandung City Government BPKA of 100 employees. Data collection techniques used are secondary data. The analysis technique used is the classic assumption test, multicolliniarity test, multiple linear regression analysis, and hypothesis testing. The results showed that there was a significant influence between the variables of the use of accounting information systems and the role of internal audit on the quality of financial reports. Which means that H0 was rejected and Ha was accepted, which showed that there was an influence of the accounting information system utilization variables and the role of internal audit on the quality of financial statements simultaneously. Based on the calculation of the coefficient of determination it is known that the value of Kd = 99.8%. It can be concluded that the influence of the variable utilization of the accounting information system and the role of internal audit on the quality of financial statements in small criteria, and the remaining 0.2% is influenced by other factors not examined
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