PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN INTERNAL AUDIT SEBAGAI VARIABEL INTERVENING (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH)

ALIFINA ISLAMAY, ALMIRA (2022) PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN INTERNAL AUDIT SEBAGAI VARIABEL INTERVENING (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH). Undergraduate thesis, UPN VETERAN JATIM.

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Abstract

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

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDTRISNANINGSIH, SRINIDN6001034UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Almira Alifina Islamay
Date Deposited: 12 Jul 2022 02:51
Last Modified: 04 Mar 2024 04:11
URI: http://repository.upnjatim.ac.id/id/eprint/7389

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