ARTÍCULO
TITULO

Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening

Almira Alifina Islamay    
Sri Trisnaningsih    

Resumen

This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable. Keywords : Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit 

 Artículos similares

       
 
Ria Herlina, Taufeni Taufik, Azwir Nasir     Pág. 419 - 433
This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri H... ver más

 
Vina Citra Mulyandani,Iyeh Supriatna     Pág. p.14 - 33
Lembaga pengelola masjid sebagai suatu entitas publik perlu menyelenggarakan akuntansi dan pelaporan keuangan yang akuntabel. Pencatatan akuntansi masjid saat ini masih dilakukan dengan sangat sederhana dan belum bisa menyajikan informasi yang akurat unt... ver más
Revista: ProBank

 
Fista A. Sujaya,Yanti Yanti,Rivan Wibowo     Pág. p.157 - 166
Penelitian Bertajuk Analisis Penerapan PSAP No. 07 tentang Akuntansi Aset Tetap pada Badan Pengelola Aset danKeuangan Daerah Kota Bandung. Tujuan penelitian adalah untuk mengetahui kesesuaian penerapan PernyataanStandar Akuntansi Pemerintahan (PSAP) No. ... ver más
Revista: ProBank

 
M. Trihudiyatmanto, Agus Putranto     Pág. 176 - 182
Menganalisis seberapa besar pengaruh Implementasi Sistem Akuntansi Syariah terhadap Perkembangan BMT. Variabel yang diteliti yaitu Variabel Independen Implementasi Sistem Akuntansi Syariah dan Variabel dependen adalah perkembangan BMT dengan religiusitas... ver más

 
Rika Fitri Ramayani     Pág. 27 - 34
The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is des... ver más