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All Journal Journal of Applied Accounting And Business (JAAB)
sonia agustina
Politeknik Jambi
Economics, Econometrics & Finance

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI PT. PERKEBUNAN NUSANTARA IV JAMBI sonia agustina; Johandri Iqbal; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.423

Abstract

This study aims to find out the extent of the influence of accounting information systems and internal control on. The population of this study is all employees at PT. Nusantara IV Jambi Plantation. This type of research is quantitative. The technique used in the data collection of this study is Purposive Sampling, the number of samples used is 35 samples consisting of employees who are in charge of finance and internal control. Data collection is by sharing several questionnaire statements. The measuring tool used in this analysis is the SPSS version 30.0 program. The results of this analysis are that  the Accounting Information System variable partially does not have a significant effect on the Quality of Financial Statements, and the Internal Control variable partially has a positive and significant effect on the Quality of Financial Statements. Meanwhile, the Accounting Information System and Internal Control variables simultaneously have a positive and significant effect on the Quality of Financial Statements.
Co-Authors Johandri Iqbal Pramesti Nurul Adinda