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All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Minda Baharu Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance BENING Indonesian Journal of Law and Economics Review Journal of Maritime Empowerment Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen, Organisasi, Dan Bisnis Eduvest - Journal of Universal Studies Realible Accounting Journal PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING IIJSE Global Digital
Catur Fatchu Ukhriyawati
Universitas Riau Kepulauan
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Journal : International Journal of Artificial Intelligence Research

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Structural Equation Modeling on the Quality of Batam City Government Financial Reports with Accounting Information Systems as Intervening Variables Ukhriyawati, Catur Fatchu
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1343

Abstract

Financial statements are deemed to be of high quality when they are relevant, comparable, understandable, and reliable. The implementation of an accounting information system significantly contributes to ensuring the production of reports that are effective, relevant, efficient, and accurate. Without integrating an internal control system into the accounting information system, its benefits may be limited. The primary objective of establishing an accounting internal control system is to generate reliable financial reports, thereby ensuring the production of high-quality financial statements. This research investigates the impact of Accounting Internal Control on the Quality of Financial Statements in the Batam City Government, with the Accounting Information System serving as an intervening variable. The study's sample includes 155 employees working in the finance department across various SKPK (regional government work units) in the Batam City Government. The analysis was conducted using AMOS version 22.0. The findings reveal that Accounting Internal Control has a positive and significant influence on both the Accounting Information System and the Quality of the Batam City Government's Financial Statements. Moreover, the Accounting Information System mediates the relationship between Accounting Internal Control and the quality of financial statements.
Co-Authors Achmad, Amsakar Adelmi Parera ahmad arifin Aini, Shayla Hurul Alisa, Inayah Risqi Amin, Saifuddin Amiruddin Amiruddin Ana Rio Fika Anastasya, Risti Andi Kushermanto Andi Marta Andika Andika Andika, Sri Arna Suryani, Arna Arnesih Arnesih, Arnesih Asniati Ayu Pratiwi, Ayu Aznendra Aznendra Aznendra Aznendra Bayuaji, Kencana Bella Aprilia Bin A. Ghani, Muhammad Faizal Burhaini Burhaini Cahyo Budi Santoso Dede Willis Silalahi Dewi Kartika Dhenny Asmarazisa Dhenny Asmarazisa Diana Widyastika Dina Amalia Mahmudah Dini Anggraini, Dini Donanda, Pronica Imel Edwin Agung Wibowo Edwin Agung Wibowo, Edwin Agung Ervin Nora Susanti, Ervin Nora Erwin Erwin Fajri, Ilham Fajri Fanny Islami Nasution Firdaus Firman Arifianto Fitriansyah, Dimas Frans Hasibuan Gabriella Panjaitan Gandhi Sutjahjo Giriati, Giriati Hanafi Siregar Hans Cristian Hardono, Indra Hati, Ravika Permata Herman MS Indria Sri Retnaningrum Intan Juniarti Jasmine Afifah Julianda, Dedi Taufik Juniarti, Intan Kurniawati Ningsih Larasati Iman Syalsabillah Lilik Setyowati Linna Dhah Liawati Listary, Tini Lukmanul Hakim Marpaung, Junierrisa Maya Pratiwi Mira - Yona Mohamed, Suhana Muhammad Firmansyah, Muhammad Muhammad Hidayat Muharam Muharam Muharam, Muharam Mulyadi, Aris Nita Oktaviani Nofrizal N Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Pradana, Ferian Anugrah Putri, Megawati Listyana Rahman Hasibuan, Rahman Rahmi Yuliana Raja Wulandari Putri RAVIKA PERMATA HATI Riani Dewi Dewi Ridwan Afandi Rika Malia Rika Rika Rimayang Anggun L. P. Ramli Risa Opiani Rizki Eka Putra, Rizki Eka Rosdiana Rosdiana Saiful Lizan Sakila, Vira Rifatul Sam Feri Purwanto Sari, Wanda Novita Saryati Endah Lisyanti Sastra Tamami Siallagan, Henny Anita Siburian, Egi Lianry Simatupang, Mona Rebeca Sipnarong, Sipnarong Sri Langgeng Ratnasari Sri Mulyati Sri Mulyati Sri Mulyati Sri Mulyati Sri Wulandari Sriwati Sriwati Surian, Surian Suriani, Suci Syafruddin Syafruddin Tanjung, Rona Tawee, Seow Tibrani Tibrani, Tibrani Umul Hasanah Velya Tri Desi Via Lailatur rizki Winarso, Widyo Yudianto, Peri Yulniarmah Yuniartri, Viola Zikri Helmi Zulkifli Zulkifli