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All Journal International Journal of Business and Applied Economics (IJBAE)
Arifin, Annisa Putri
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Decision Sciences, Operations Research & Management

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The Effect of Accounting Information System Utilization, Human Resource Competence, and Internal Audit on the Quality of Financial Statements at OPD Surabaya City Office Arifin, Annisa Putri; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9750

Abstract

This study aims to identify the influence of the use of accounting information systems, human resource dumber competence, and internal audit on the quality of financial statements of the City of Surabaya. The sample for this study was taken from the Regional Apparatus Organization (OPD) of Surabaya City, which was used in a quantitative method. The sampling technique was carried out by a simple random sampling method based on probability.  The total number of participants in this study amounted to 100 participants including financial staff. Data analysis techniques using SmartPLS 4.0. The results show that the quality of financial reporting is not significantly affected by the use of accounting information systems. The quality of financial reporting is significantly influenced by the competence of human resources. The quality of financial reporting is significantly affected by internal audit. This study makes a valuable contribution to preserving the caliber of the financial reports of Surabaya's regional apparatus organizations as well as offering prospective assessments for upcoming upgrades.
Co-Authors Tituk Diah Widajantie