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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Manajemen Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Projemen UNIPA
Siktania Maria Diliana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KSP KOPDIT SANGOSAY DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Mario Yosefus Lasariman; Wihelmina Mitan; Siktania Maria Diliana
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to determine the influence of Accounting Information System on the quality of financial statements whit internal control as a moderating variable. This rescarch employed a quantitative descriptive method, whit data obtained through questionnaires and literatur riview. The findings indicate that the accounting information system variabel had a significan effect on the quality of financial statemens. Internal control also had a significan effect on the quality of financial statemens. Furthemore, the results showed that internal control moderated the relationship between accounting information system and the quality of financial statemens, meaning that internal control strengthened the effect of accounting information systems on the quality of financial statements. Accounting information system internal control together accounted for 89.9 percent of the variation in the quality of financial statements, while the remaining 10.1 percent was, influenced by other variables
Co-Authors Albertini Noveritas Putri Darabogar Arisandi Arisandi Henrikus Herdi Henrikus Herdi, Henrikus Karolina Aprila Dua Meak Magdalena Nona Ice Maria Alfonsa Maria Nona Dince Maria Viviana Nurak Lewar Mario Yosefus Lasariman Michi Natasa Wea Veronika Yulriska Tennis Wihelmina Mitan Wilhelmina Mitan Yosefina Andia Dekrita Yuliana Anggreani Dua Delang Kolit Yuvita Marselin Yuvita Marselin