scholarly journals Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

2016 ◽  
Vol 19 (4) ◽  
pp. 5-20
Author(s):  
Binh Huu Nguyen
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

scholarly journals The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

scholarly journals Studi Persepsi Yang Mempengaruhi Kualitas Sistem Informasi Akuntasi Pada SKPD di Lumajang

2018 ◽  
Vol 1 (1) ◽  
pp. 143
Author(s):  
Nur Hisamuddin ◽  
Andhi Dwi Prastyo
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Supervision ◽  
Financial Control ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System ◽  
System Information

This study aims to determine the factors that affect the quality of information systems at the SKPD Lumajang. The Factors are Human Resource Competence, Internal Control System, Information Technology, Financial Supervision. Data collected by giving quesioner as much as 61 that given to subfinance section in SKPD Randomly. Data analyzed by SPSS Version 24. The results showed that human resources, internal control system, information technology and financial control significantly influence the quality of accounting information system.

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS

2021 ◽  
Vol 26 (3) ◽  
pp. 237-248
Author(s):  
Inneke Agustina ◽  
Emmy Indrayani
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Internal Control System

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

KINERJA KARYAWAN BAGIAN AKUNTANSI DENGAN DIMENSI TEKNOLOGI AKUNTANSI (Studi Pada Bank Perkreditan Rakyat di Karanganyar)

EXCELLENT ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 212-225
Author(s):  
Rina Ani Sapariyah ◽  
Ridwan Wahyudi ◽  
Yanti Setyorini
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Employee Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Task ◽  
Information Technology Effectiveness

This research aims to provide empirical evidence of significance performance of Accounting Department with Dimention of Accounting Technology with variabel of  effect of use information technology , effectiveness of accounting information system , task conformity and internal control System to employee performance (study at Rural Banks in Karanganyar District). The data obtained in the form of primary data from 7 BPRs in Karanganyar District. The population in this research is employees of accountancy / finance, credit admin, teller and customer service that use information technology and accounting information system in completion of its work at the Rural Bank in Karanganyar Regency. Sampling using purposive sampling method. The number of samples collected was 80 respondents. Test instruments used in this study using the test reliability and validity test. Classic assumption test consisting of normality test, multicolinearity and heteroskedastisitas, while for testing hypothesis in this research using multiple linear regression test, t test and coefficient of determination test (Test R2). The results of the classical assumption test show that this study is normally distributed, Does not occur multicolinearity and does not occur heteroscedasticity . The result of the analysis testing shows that the variable use  of information technology has a positive and significant effect on employee performance, the effectiveness of accounting information system has a positive and significant effect to employee performance and conformance task  has a positive and significant impact to employee performance. The result of determination coefficient test (Test R2) independent variable able to explain the dependent variable equal to 42,9% while the remaining 57,1% influenced by other factor not examined.Keywords:   Use   Of   Information  Technology,  Effectiveness  Of  Accounting  Information  System, Task  Conformity,   Internal  Control  System,  Employee Performance.

Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal

2019 ◽  
Vol 3 (2) ◽  
pp. 158-173
Author(s):  
Karmila Karmila ◽  
Decky Hendarsyah
Keyword(s):  
Information System ◽  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
Quantitative Methods ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Islamic Perspective ◽  
Internal Control System

Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 11-30
Author(s):  
Zelda Triyani ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Field Research ◽  
City Government ◽  
Primary Data ◽  
System Implementation ◽  
Accounting Information System ◽  
Internal Control System

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 152
Author(s):  
Merlyn C. T. Kalumata ◽  
Ventje Ilat ◽  
Jessy D. L. Warongan
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Internal Control System ◽  
Technology Review

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system

scholarly journals Analisis Pengendalian Internal Atas Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Depo

2018 ◽  
Vol 13 (2) ◽  
Author(s):  
Muhamad Arifialdi ◽  
Muhamad Zakie Hanifan ◽  
Yudiana .
Keyword(s):  
Information System ◽  
Control System ◽  
Direct Observation ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Information System ◽  
Internal Control System ◽  
Real Picture ◽  
Descriptive Method

<p>Bank Rakyat Indonesia (BRI) is one of the largest government-owned bank in Indonesia.  To be competitive in the banking world, the company should be able to improve services so that customers can feel satisfied and do not switch to another bank. All companies need cash for<br />operations, but cash is the most sensitive assets against fraud so it needs a good internal control.  By doing a good internal control companies can reduce their risk of loss from fraud which may be committed by employees. Internal control system applicable to the accounting information<br />system is very useful to prevent and keep the things that are not desirable. Internal control system can also be used to check for errors that occurred so that it can be used to correct.  The purpose of this study is to provide feedback to the company in order to improve security, especially through internal control of cash. This research was conducted with qualitative<br />descriptive method in which the author direct observation to get a real picture of the internal control over the accounting information system cash receipts and disbursements. Results of research on the<br />author to prove that internal controls had been inadequate because it has met the elements in internal control in accordance with the prevailing theories</p>

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Riswan Wiranto ◽  
Ishak Awaluddin ◽  
Mulyati Akib
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Company Performance ◽  
Accounting Information System ◽  
Significance Level ◽  
Internal Control System ◽  
System Variables

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  

Sign in / Sign up

Export Citation Format

Share Document