Dampak Pemahaman Sistem Informasi Akuntansi dan SistemPengendalian Internal Terhadap Kualitas Laporan Keuangan Pada (PT. Bank Syariah Indonesia KCP Di Makassar)

The purpose of this research is to determine the effect of understanding the accounting information system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. To determine the effect of understanding the internal control system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. This research was carried out at PT. Indonesia Syariah Bank KCP at Makassar. The method used in this research uses a type of quantitative research with a method of analyzing the data obtained in the form of quantitative analysis. Quantitative analysis includes reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, coefficient of determination test including F test and T test. Based on the results of partial and simultaneous hypothesis measurements, it shows that the variable understanding of the accounting information system and the internal control system variable have an influence positive and significant to the quality of PT's financial reports. Indonesian Syariah Bank KCP at Makassar.

Authors

Publication Details

Journal
Jurnal Ilmiah Raflesia Akuntansi
Published
2024-10-31
DOI
https://doi.org/10.53494/jira.v10i2.771
Primary Topic
Multimedia Learning Systems
Type
article
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article

Dampak Pemahaman Sistem Informasi Akuntansi dan SistemPengendalian Internal Terhadap Kualitas Laporan Keuangan Pada (PT. Bank Syariah Indonesia KCP Di Makassar)

Sarmila Sarmila, Herlina Herlina Herlina, Sitti Murniati
Jurnal Ilmiah Raflesia Akuntansi
Multimedia Learning Systems
article

Dampak Pemahaman Sistem Informasi Akuntansi dan SistemPengendalian Internal Terhadap Kualitas Laporan Keuangan Pada (PT. Bank Syariah Indonesia KCP Di Makassar)

Sarmila Sarmila, Herlina Herlina Herlina, Sitti Murniati
article en

Abstract

The purpose of this research is to determine the effect of understanding the accounting information system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. To determine the effect of understanding the internal control system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. This research was carried out at PT. Indonesia Syariah Bank KCP at Makassar. The method used in this research uses a type of quantitative research with a method of analyzing the data obtained in the form of quantitative analysis. Quantitative analysis includes reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, coefficient of determination test including F test and T test. Based on the results of partial and simultaneous hypothesis measurements, it shows that the variable understanding of the accounting information system and the internal control system variable have an influence positive and significant to the quality of PT's financial reports. Indonesian Syariah Bank KCP at Makassar.

Jurnal Ilmiah Raflesia AkuntansiVol. 10(2)
Openalex Percentile: Top 53%
Multimedia Learning Systems
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