West Science Accounting and Finance
Vol. 2 No. 02 (2024): West Science Accounting and Finance

The Effect of Company Policy, Legal Compliance, and Information Technology on Audit Report Accuracy in the Textile Industry in Tangerang

Loso Judijanto ( Indonesia Palm Oil Strategic Studies (IPOSS))
Denari Dhahana Edtiyarsih (UIN Kiai Haji Achmad Siddiq Jember)



Article Info

Publish Date
31 Jul 2024

Abstract

This study investigates the influence of company policy, legal compliance, and information technology on the timeliness of audit report submissions within the textile industry in Tangerang. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data from a sample of textile companies were analyzed using a Likert scale (1-5). The results reveal significant positive relationships between company policy, information technology, legal compliance, and audit report accuracy. Findings underscore the importance of robust governance frameworks, technological investments, and regulatory adherence in enhancing audit reporting practices. Practical implications include the development of clear policies, strategic IT investments, and rigorous compliance management to improve financial reporting transparency and operational efficiency.

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Journal Info

Abbrev

wsaf

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate ...