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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Magister Akuntansi Trisakti
Afrizon
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Humanities Economics, Econometrics & Finance Education Social Sciences

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THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS MEDIATES THE RELATIONSHIP BETWEEN THE SOFTWARE OF INFORMATION TECHNOLOGY AND USER COMPETENCY TOWARDS THE QUALITY OF ACCOUNTING INFORMATION Frisky, Nada Shafira; Rahmawati; Afrizon
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.47412

Abstract

This research aims to examine the role of accounting information system effectiveness as a mediator in the relationship between information technology sophistication and user competence on the quality of accounting information. This research method uses a structural equation model with SmartPLS. Researchers distributed questionnaires to health facilities that have BPJS Health services in South Tangerang and Jakarta. The results of this research show that there is a significant relationship between the sophistication of information technology and user competence on the effectiveness of the accounting information system. The results of this research also show that the effectiveness of the accounting information system influences the quality of accounting information. The effectiveness of accounting information systems mediates the relationship between information technology sophistication and user competence on the quality of accounting information. This research provides a holistic model related to the quality of accounting information which is mediated by the effectiveness of the accounting information system.
FACTORS AFFECTING FINANCIAL STATEMENT FRAUD WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE (STUDY ON PUBLIC ACCOUNTING FIRMS IN JAKARTA) Amalia, Gesty; Afrizon
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18135

Abstract

Abstract. Cases of fraud that occurred in various countries imply that fraud is still common in companies and governments. The purpose of this study is to analyze the factors that influence the Fraud Financial Statement with Corporate Governance as a moderating variable. This type of research includes hypothesis testing using primary data in the form of a questionnaire with the research subject being an accountant registered as a member of the Indonesian Institute of Certified Public Accountants in Jakarta. The samples obtained were 110 respondents. Data is processed using SPSS. Methods of data analysis using multiple regression. The research results conclude that pressure has a positive effect on financial statement fraud; Competence has a positive effect on Financial statement fraud; Arrogance has a positive effect on Financial statement fraud; Integrity has a positive effect on Financial statement fraud; Corporate governance strengthens the influence of pressure on financial statement fraud; Corporate governance strengthens the influence of Competence on Financial statement fraud; Corporate governance weakens the influence of Arrogance on Financial statement fraud; and Corporate governance weakens the influence of integrity on financial statement fraud.
Co-Authors Amalia, Gesty Frisky, Nada Shafira Rahmawati