Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan

Putri Anjelina (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Fefti Yulian Mela (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Arma Yuliza (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)

Journal of Exploratory Dynamic Problems
Vol. 3 No. 3 (2026): No.3 Vol.3 2026

This study aims to analyze the effect of the implementation of Accounting Information Systems, Internal Control Systems, and Accounting Staff Competence on the Quality of Financial Statements at Perumda BPR Rokan Hulu. This study employed an associative quantitative approach with a sample of 63 respondents selected through purposive sampling from 72 employees of Perumda BPR Rokan Hulu. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System and the Internal Control System have a positive and significant effect on the Quality of Financial Statements, while Accounting Staff Competence does not have a significant effect. Simultaneously, the three variables have a significant effect on the Quality of Financial Statements at Perumda BPR Rokan Hulu.