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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Dindin Aminudin
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company Rina Ambarwati; Andika Mugi Gumilang; Rosidawaty Rosidawaty; Sugiyono Sugiyono; Ingkak Chyntia; Dindin Aminudin; Dadang Dadang; Nor Fatah Ulinnuha; Muhammad dhitya Ramadhan
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10463

Abstract

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.
The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company Rina Ambarwati; Rosidawaty Rosidawaty; Andika Mugi Gumilang; Sugiyono Sugiyono; Dadang Dadang; Dindin Aminudin; Siti Fatimatul Zuhro; Muhammad Dhitya Ramadhan
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10709

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.
Co-Authors Andika Mugi Gumilang Dadang Dadang Ingkak Chyntia Muhammad dhitya Ramadhan Nor Fatah Ulinnuha Rina Ambarwati Rosidawaty Rosidawaty Siti Fatimatul Zuhro Sugiyono Sugiyono