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All Journal Journal of Exploratory Dynamic Problems
Putri Anjelina
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : journal of exploratory dynamic problems

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Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Putri Anjelina; Fefti Yulian Mela; Arma Yuliza
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.184

Abstract

This study aims to analyze the effect of the implementation of Accounting Information Systems, Internal Control Systems, and Accounting Staff Competence on the Quality of Financial Statements at Perumda BPR Rokan Hulu. This study employed an associative quantitative approach with a sample of 63 respondents selected through purposive sampling from 72 employees of Perumda BPR Rokan Hulu. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System and the Internal Control System have a positive and significant effect on the Quality of Financial Statements, while Accounting Staff Competence does not have a significant effect. Simultaneously, the three variables have a significant effect on the Quality of Financial Statements at Perumda BPR Rokan Hulu.
Co-Authors Arma Yuliza Fefti Yulian Mela