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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Accounting Auditing and Business Jurnal Cahaya Mandalika Jurnal Pengabdian West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal RAK (Riset Akuntansi Keuangan) AKRUAL : Jurnal Akuntansi dan Keuangan`
Riany, Meutia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Sektor Perbankan ayu_widia_pasha; Riany, Meutia
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/6ahtgk14

Abstract

This study aims to analyze the influence of the Accounting Information System (AIS) on the quality of financial statements in the banking sector, specifically focusing on the timeliness dimension. Amidst high demands for transparency, the banking sector often faces constraints in complex financial data management and the risk of reporting delays. This research employs a quantitative approach with a sample of six banks over the 2021-2024 period. Data analysis techniques involve linear regression to test the impact of AIS investment and firm size on the duration of financial statement presentation. The results indicate that at a 90% confidence level (α = 10%), investment in the Accounting Information System has a significant effect on accelerating the timeliness of financial reporting. This is evidenced by a negative coefficient of -3.172, indicating that an increase in AIS quality effectively reduces reporting lags. Furthermore, firm size was also found to have a significant influence on reporting efficiency at the same significance level. These findings confirm that automation through AIS and adequate asset scale are key factors in maintaining the relevance of accounting information and mitigating the risk of sanctions from financial service authorities.
Co-Authors Agustiani, Mariska Agustin, Salma Dwi Alamsyah, Rudi Alpiansyah, Alpiansyah Alwi, Fahmi Andri Ardhiyansyah Apriliyanti, Silvi Ardhiyansyah, S.Hut., MBA., Andri Ashidiqy, Abu Bakar Awwalullah, M. Shaffan Ayuni, Ruri Mutiara ayu_widia_pasha Azizah, Nazma Bariqoh, Sirrie Djohari, Nathania Dwiansyah, Rafli Dwiatmoko, M Zulvan Fadhilah, Nur Hidayah Kusumaningrum Fadilah, Muhamad Rifal Fahrezi, Rafly Fathurrazaq, Moh Azral Febri R, Neng Agista Febriyani, Firda Fortiana, Jelita Gabriela Duwith, Tiurlien Doris Gumelar, Taofik Muhamad Gunawan, Ervin Agustian Hanapi, Muh. Agung Hatmoko, Zulvan Dwi Hia, Siti Sadarwarni Hia, Yarman Irawan, Verdi Eza Iskandar Putra, M Ariezieq Jayanti, Shifa K Fadhilah, Nurhidayah Kasih, Arwani Noer Kirana, Rosi Roro Liana, Anifa M. Andri Juniansyah M. Yogi Riyantama Isjoni Maelani, Lusi Moozanah, Siti Mujahidi, Khairul Mulyani, Ranggis Sri Munawar, Muhammad Rasyid Khair Nabila, Salma Nur Nazwa, Siti Adila Nisa, Gina Sahadatun Nopiyanti, Winda Pauzi, Yoviar Putra, Fikri Haimal Putra, M. Raffi Putri Ishak, Shakila Qataria Putri, Marshanda Lisa Putri, Marshendi Audi Putri, Rayhanna Adisthi Putriani, Windi Rachma, Garnis Fadillah Rahmat Hidayat Rizal, Nanda Rizaldi, Marini Putri Rizqiati, Gina Fadhilah Rohmat, Satria Rizki Rosyidah, Dania Meida Rusdiansyah, Nurul Santika, Sena Fadjar Sanulqi, Ihsan Sari, Sri Danti Maulida Selpiyana, Mayang Septian, Deni Ramdan Siti Nurhalimah Suherlan, Dimas Sumarni Sumarni Syakira, Intan Aurel Tiara Harahap, Dea Arme Yuriska, Yuriska Yusup, Rifki Maulana