Quality Of Financial Statement And The Factors That Influence It-Reference-Cited by-同舟云学术

Quality Of Financial Statement And The Factors That Influence It

Published:2023-01-13 Issue:1 Volume:27 Page:176-196
ISSN:2549-8800
Container-title:Jurnal Akuntansi
language:
Short-container-title:Jurnal Akuntansi

Author:

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

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.

Publisher

Universitas Tarumanagara

Subject

General Medicine

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