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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Golden Ratio of Auditing Research
Hendarmin, R. Moh. Rum
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Economics, Econometrics & Finance Social Sciences

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Effect of Internal Control, Accounting Information System, and Employee Performance on Financial Reporting Quality at Public Works Department of Muara Enim Regency Hasaelvana, Eltha; Putri, Andini Utari; Hendarmin, R. Moh. Rum
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1702

Abstract

This study aims to analyze the influence of Internal Control, Accounting Information Systems, and Employee Performance on the Quality of Financial Reports at the Public Works and Spatial Planning Agency of Muara Enim Regency. The approach used is a quantitative method with data collection techniques through questionnaires distributed to employees directly involved in the process of preparing financial reports and internal auditors or inspectorates. Data analysis was conducted using multiple linear regression to test the influence of each variable partially and simultaneously. The results of the study indicate that partially, Internal Control, Accounting Information Systems, and Employee Performance have a positive and significant effect on the Quality of Financial Reports. Simultaneously, these three variables also have a significant effect on the Quality of Financial Reports. These findings indicate that the implementation of effective internal controls, optimal use of accounting information systems, and good employee performance can improve the quality of government agency financial reports. This study provides practical implications for government agencies to continue to strengthen internal control systems, maximize the use of accounting information technology, and increase human resource capacity to realize quality financial reports.
PENGARUH PEMAHAMAN AKUNTANSI TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI SERTA IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI Hendarmin, R. Moh. Rum
Jurnal Ecoment Global Vol. 8 No. 1 (2023): Edisi April 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v8i1.2963

Abstract

Penelitian ini bertujuan untuk mengetahui : (1) Pengaruh Pemahaman akuntansi Terhadap Kualitas Sistem Informasi Akuntnasi pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. (2) Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. Populasi pada penelitian ini adalah pegawai Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Banyuasin. Sampel dalam penelitian ini sebanyak 50 responden. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi sederhana, uji asumsi klasik dan analisis koefisien korelasi (R). Hasil penelitian ini menunjukkan bahwa untuk variabel pengetahuan akuntansi terhadap kualitas sistem informasi akuntansi berpengaruh positif dan signifikan. Sedangkan untuk variabel kualitas sistem informasi akuntansi terhadap kualitas informasi berpengaruh positif dan signifikan. Kata Kunci : Pengetahuan akuntansi , Sistem Informasi Akuntansi, Informasi Akuntansi
Co-Authors Hasaelvana, Eltha Putri, Andini Utari