Journal of Accounting and Auditing
Vol. 1 No. 1 (2024): October 2024

Influence Islamic leadership, Commitment Organization, Prevention Fraud Report Finance and Systems Information Accountancy to Quality Report Finance

Gumala Sari, Egi (Unknown)



Article Info

Publish Date
30 Oct 2024

Abstract

Purpose – This study aims to analyze the influence of Islamic leadership, organizational commitment, financial fraud prevention, and accounting information systems on the quality of financial reports. Design/methodology/approach – The study uses primary data with a sample of 32 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on financial report quality. Findings – The results indicate that Islamic leadership has a positive and significant effect on the quality of financial reports. Organizational commitment has a positive but not significant effect, financial fraud prevention has a negative and not significant effect, while accounting information systems have a positive and significant effect on the quality of financial reports. Research limitations/implications – The study is limited by its relatively small sample size of 32 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting financial report quality in various contexts.

Copyrights © 2024






Journal Info

Abbrev

aaaj

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of ...