PENGARUH EFEKTIVITAS SIA DAN SPI TERHADAP KUALITAS LKPD DIMODERASI OLEH KUALITAS SDM

Senda Yunita Leatemia (Jurusan AKuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Ambon)
Yudi Iskandar Ely

Soso-Q : Jurnal Manajemen
Vol 9, No 1 (2021)

Abstract This study aims to determine the effect of the effectiveness of accounting information systems and internal control systems on the quality of financial statements with the quality of human resources as a moderating variable. This research uses population studies or census studies. This study are primary data obtained from direct distribution of questionnaires. This result of the study partially show that the effectiveness of accounting information systems and internal control systems has an effect on the quality of financial statements. Analysis of moderating variables using the absolute different  value  approach  shows  that  the  quality  of  human  resources  is  able  to  moderate  the effectiveness of the accounting information system but is not able to moderate the internal control system on the quality of financial statements. Keywords: Effectiveness of Accounting Information System, Internal Control System, Quality of Financial Statement, and Quality of Human Resources.