Pengaruh Pengendalian Internal terhadap Kualitas Pelaporan Keuangan dengan Sistem Informasi Akuntansi sebagai Variabel Moderasi pada Perusahaan Tekstil Skala Menengah di Daerah Istimewa Yogyakarta dan Sekitarnya - Hafid, Abdullah; Siregar, Baldric; Biyanto, Frasto (Lembaga Riset Ilmiah, 2025)
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kualitas pelaporan keuangan, serta menguji peran sistem informasi akuntansi sebagai variabel moderasi pada perusahaan tekstil skala menengah di Daerah Istimewa Yogyakarta dan sekitarnya. Latar belakang penelitian didasarkan pada pentingnya laporan keuangan yang akurat dan andal sebagai dasar pengambilan keputusan manajerial di tengah persaingan industri. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal, pengumpulan data melalui kuesioner berskala Likert, dan analisis menggunakan SPSS dengan uji regresi linier berganda serta Moderated Regression Analysis (MRA). Hasil yang diharapkan menunjukkan bahwa pengendalian internal berpengaruh positif terhadap kualitas pelaporan keuangan, dan sistem informasi akuntansi mampu memperkuat hubungan tersebut. Temuan ini diharapkan memberikan kontribusi praktis bagi manajemen dalam meningkatkan efektivitas pelaporan melalui penguatan sistem pengendalian dan informasi. This study aims to analyze the influence of internal control on the quality of financial reporting and examine the moderating role of accounting information systems in medium-scale textile companies in the Special Region of Yogyakarta and surrounding areas. The research is motivated by the need for accurate, relevant, and timely financial reports to support managerial decision-making in an increasingly competitive textile industry. A quantitative approach with a causal design was employed, using Likert-scale questionnaires distributed to accounting, finance, and management personnel. The sampling technique used was purposive sampling, targeting respondents with knowledge of accounting information systems and financial reporting. Data analysis was conducted using SPSS, including validity and reliability tests, multiple linear regression, and Moderated Regression Analysis (MRA). The expected results indicate that internal control has a positive effect on financial reporting quality, and accounting information systems not only influence reporting quality directly but also strengthen the relationship between internal control and financial reporting. These findings offer practical implications for improving report reliability through enhanced controls and optimized information systems.