FEBRIAN, FIRDA (2021) PERSEPSI KARYAWAN TENTANG PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada PT Informasi Teknologi Indonesia – Jatis Mobile). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to test and prove employee perceptions of the effect of the Effectiveness of Accounting Information Systems and Internal Controls on the Quality of Financial Reports. This research method uses a quantitative approach with primary data sources and obtained from the results of distributing questionnaires. The sample selection using purposive sampling involved all employees who have had contact with Accounting Information Systems, namely the Accounting, Finance, and Human Resources departments, totaling 57 people. The data analysis method used is Partial Least Square (PLS) version 3.2. The results of the study indicate that the employees think that (1) The effectiveness of the accounting information system has a positive and significant effect on the quality of financial statements. (2) Internal Control also has a positive and significant effect on the Quality of Financial Statements Penelitian ini bertujuan menguji dan membuktikan Persepsi Karyawan tentang Pengaruh Efektivitas Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Kualitas Laporan Keuangan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer dan diperoleh dari hasil penyebaran kuesioner. Pemilihan sampel dengan purposive sampling ini melibatkan seluruh karyawan yang pernah berhubungan dengan program Sistem Informasi Akuntansi pada perusahaan, yaitu bagian Akuntansi, Keuangan, dan Sumber Daya Manusia & Umum yang seluruhnya berjumlah 57 orang. Metode analisis data yang dipakai yaitu Partial Least Square (PLS) versi 3.2. Hasil dari penelitian menunjukkan bahwa para kayawan berpendapat (1) Efektivitas Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. (2) Pengendalian Internal juga berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217310071 |
| Uncontrolled Keywords: | Efektivitas Sistem Informasi Akuntansi, Pengendalian Internal, Kualitas Laporan Keuangan |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi > 174.1 Clergy/Etika Karyawan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AFIFAH SALMA RAMADINA |
| Date Deposited: | 06 Nov 2024 03:05 |
| Last Modified: | 06 Nov 2024 03:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92770 |
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