Journal of Economic, Bussines and Accounting (COSTING)
Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting

Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana

Luis Andreas (STIE Profressional Management Collage Indonesia)
Sunarji Harahap (STIE Professional Manajemen College Indonesia)
Elidawati Elidawati (STIE Professional Manajemen College Indonesia)
Thomas Sumarsan Goh (STIE Professional Manajemen College Indonesia)



Article Info

Publish Date
04 Jan 2023

Abstract

This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of Kencana. The population and sample in this study were 47 financial employees of Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.

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