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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 Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen, Organisasi, Dan Bisnis Eduvest - Journal of Universal Studies PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING IIJSE
Catur Fatchu Ukhriyawati
Universitas Riau Kepulauan
Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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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 ahmad arifin Alisa, Inayah Risqi Amin, Saifuddin Ana Rio Fika Andi Kushermanto Arna Suryani, Arna Arnesih Arnesih, Arnesih Ayu Pratiwi, Ayu Aznendra Aznendra Aznendra Aznendra Bayuaji, Kencana Bella Aprilia Bin A. Ghani, Muhammad Faizal Burhaini, Burhaini Cahyo Budi Santoso, Cahyo Budi Dewi Kartika Dhenny Asmarazisa, Dhenny Donanda, Pronica Imel Edwin Agung Wibowo Edwin Agung Wibowo, Edwin Agung Ervin Nora Susanti, Ervin Nora Erwin Erwin Fajri, Ilham Fajri Fanny Islami Nasution Fitriansyah, Dimas Gandhi Sutjahjo Giriati, Giriati Hardono, Indra Hati, Ravika Permata Jasmine Afifah Julianda, Dedi Taufik Lilik Setyowati Lukmanul Hakim Mahmudah, Dina Amalia Marta, Andi Maya Pratiwi Mira - Yona Muhammad Hidayat Muharam Muharam Muharam, Muharam Nita Oktaviani Nofrizal N Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Parera, Adelmi Pradana, Ferian Anugrah Putri, Megawati Listyana Rahman Hasibuan, Rahman Rahmi Yuliana Raja Wulandari Putri Riani Dewi Dewi Rika Malia Rika Rika Rimayang Anggun L. P. Ramli Risa Opiani Rizki Eka Putra, Rizki Eka 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 Supriadi Supriadi Surian, Surian Tanjung, Rona Tawee, Seow Tibrani Tibrani, Tibrani Umul Hasanah Velya Tri Desi Via Lailatur rizki Winarso, Widyo Yudianto, Peri Zulkifli Zulkifli