Pangaribuan, Hisar and Sunarsi, Denok and Santoso, Aprih and Wahyuni, Endah Sri and Yoewono, Harsono (2023) Quality of Financial Statement and The Factors that Influence It. Jurnal Akuntansi, 27 (1). pp. 176-196.

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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.

Item Type: Article
Subjects: 300 – Ilmu Sosial > 330 Ekonomi > 332 Ekonomi keuangan
Divisions: Fakultas Ekonomi
Depositing User: Mr Raymond Maulany
Date Deposited: 25 Jul 2023 01:58
Last Modified: 25 Jul 2023 01:58
URI: https://repository.unai.edu/id/eprint/480

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