AKRUAL: Jurnal Akuntansi
Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi

Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism

Assyarofi, Ayu Almas (Unknown)
Ifada, Luluk Muhimatul (Unknown)



Article Info

Publish Date
17 Mar 2024

Abstract

ntroduction/Main Objectives: This research aims to determine and analyze the influence ofbusiness processes on the quality of financial reports. Background Problems: Business processeson the quality of financial reports were done through the mediation of the Accounting InformationSystem (AIS). Research Methods: The data used in this study were primary data obtained from theresponses of respondents to questionnaires sent to managers and accounting and finance staff invocational education in Tegal. The data analysis method used was descriptive verification with aquantitative approach. Data were processed using SmartPLS software version 4.0.9.5.Finding/Results: The study's results indicated that business processes had a significant favourableinfluence on AIS management. AIS management had a significant favourable influence on the qualityof financial reports, while business processes had a direct, significant favourable influence on thequality of financial reports. Conclusion: AIS had been proven to mediate the influence of businessprocesses on the quality of financial reports

Copyrights © 2024






Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...