PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

Firda maulidiya syafa’ah (Universitas Muhammadiyah Gresik)
Suwandi (Universitas Muhammadiyah Gresik)

Jurnal Akuntansi Dan Manajemen
Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026

This research investigates how the Accounting lnformation System (AIS) and Accounting Knowledge influence Financial Statement Quality, incorporating Internal Control as a moderating variable, within limited liability companies (PT) in the service sector across Gresik Regency. The study draws on the Technology Acceptance Model (TAM), which posits that technology adoption enhances work efficiency and the quality of generated information. Data were gathered from 79 respondents through questionnaires and anaIyzed using Partial Least Squares (PLS). Findings reveal that both AIS and Accounting Understanding exert a positive, significant influence on FinanciaI Statement Quality. lnternal Control moderates the relationship between AIS and FinanciaI Statement Quality, classified as a Pure Moderator, though it weakens this relationship. Conversely, Internal Control does not moderate the link between Accounting Understanding and Financial Statement Quality, categorized as a Homologous Moderator. Limitations include a small respondent sample, brief data collection period, and uneven questionnaire distribution among Gresik service companies.