Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 4 (2022): Budapest International Research and Critics Institute November

The Influence of Accounting Information Systems and Organizational Culture on the Quality of Financial Statements

Barjah Alamsyah (Unknown)
Achmad Fajar (Unknown)



Article Info

Publish Date
15 Oct 2022

Abstract

This study examines the quality of financial reports at the Cimacan Regional General Hospital. This study aims to determine whether there is an effect of accounting information systems on the quality of financial reports and to determine whether there is an effect of cost compliance on the quality of financial reports. This study uses a quantitative approach by using a simple random sampling method of selecting samples at Cimacan Hospital employees. Statistical tests carried out are multiple regression testing the coefficient of determination and hypothesis testing partially or simultaneously. The results of the tests carried out prove that the accounting information system affects the quality of financial reports, organizational culture affects the quality of financial reports. Likewise, simultaneously accounting information systems and organizational culture affect the quality of financial reports.  

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Journal Info

Abbrev

birci

Publisher

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...