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All Journal KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS
Riska Rachma Dewi
Universitas Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The effect of understanding accounting and the use of accounting information systems on the quality of financial reports Eka Setiajatnika; Riska Rachma Dewi
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.681 KB) | DOI: 10.55904/keynesia.v1i1.102

Abstract

This study aims to empirically prove the influence of accounting understanding and the use of accounting information systems on the quality of financial reports. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple regression analysis indicate that variations in the quality of financial statements can be explained by variations in the variable understanding of accounting and the use of accounting information systems. The results show that accounting comprehension and the use of accounting information systems positively affect the quality of financial reports. The results of this study mean that the better understanding of accounting and the use of accounting information systems, the better the quality of financial statements
Co-Authors Eka Setiajatnika