Atma Jaya Accounting Reseach (AJAR)
Vol 7 No 01 (2024): Atma Jaya Accounting Research (AJAR)

Influence SIA, SPI, and Budget Targets the Quality Financial Reports PT. Mappadeceng Jaya Lestari

Andi Ar (Universitas Muhammadiyah Parepare Indonesia)
Nurwani M (Universitas Muhammadiyah Parepare Indonesia)



Article Info

Publish Date
29 Feb 2024

Abstract

This study aims to analyze the partial and simultaneous influence between accounting information systems, internal control systems, and budget targets on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City to determine and analyze which variables have the most influence or dominant on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City, This study uses quantitative data and the data sources used are primary data and secondary data. The analysis method used is multiple regression analysis, t-test, f-test, correlation coefficient (r) and coefficient of determination (r2). The results showed that the accounting information system and budget goals partially had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, while the internal control system partially did not have a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, but simultaneously or together had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City and the accounting information system variable is the most influential or dominant variable on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...