Quality Of Financial Statement And The Factors That Influence It

Hisar Pangaribuan; Denok Sunarsi; Aprih Santoso; Endah Sri Wahyuni; Harsono Yoewono

doi:10.24912/ja.v27i1.1206

Authors

Hisar Pangaribuan Adventist University of Indonesia, Bandung, Indonesia
Denok Sunarsi Pamulang University, South Tangerang, Banten, Indonesia
Aprih Santoso University of Semarang, Semarang, Indonesia
Endah Sri Wahyuni Budi Luhur University, Jakarta, Indonesia
Harsono Yoewono Multimedia Nusantara University, Tangerang Banten, Indonesia

DOI:

https://doi.org/10.24912/ja.v27i1.1206

Keywords: Accounting; System; Information; Quality; Internal Control; Financial Statement.

Abstract

This study aims to determine the effect of accounting standards, internal control systems and accounting information systems on the quality of the financial report. This quantitative study used a survey approach with a sample of 197 employees, using variance-based data analysis techniques. The results showed that applying accounting standards and internal control systems significantly affected the quality of the financial report. However, this was different with the application of accounting information systems. This implies that the application of accounting standards, internal control systems and accounting information systems are important in improving the quality of financial reports. This research provides important input contributions in efforts to improve the quality of financial reports.

Author Biographies

Hisar Pangaribuan, Adventist University of Indonesia, Bandung, Indonesia

pangabhsr@gmail.com

Denok Sunarsi , Pamulang University, South Tangerang, Banten, Indonesia

denoksunarsi@unpam.ac.id

Aprih Santoso, University of Semarang, Semarang, Indonesia

aprihsantoso@usm.ac.id

Endah Sri Wahyuni, Budi Luhur University, Jakarta, Indonesia

endah.swahyuni@budiluhur.ac.id

Harsono Yoewono, Multimedia Nusantara University, Tangerang Banten, Indonesia

hyoewono@gmail.com

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