The Influence of Accounting Information Systems and Organizational Culture on the Quality of Financial Statements

Barjah Alamsyah, Achmad Fajar

Abstract


This study examines the quality of financial reports at the Cimacan Regional General Hospital. This study aims to determine whether there is an effect of accounting information systems on the quality of financial reports and to determine whether there is an effect of cost compliance on the quality of financial reports. This study uses a quantitative approach by using a simple random sampling method of selecting samples at Cimacan Hospital employees. Statistical tests carried out are multiple regression testing the coefficient of determination and hypothesis testing partially or simultaneously. The results of the tests carried out prove that the accounting information system affects the quality of financial reports, organizational culture affects the quality of financial reports. Likewise, simultaneously accounting information systems and organizational culture affect the quality of financial reports.

 

 


Keywords


accounting information system; organizational culture; quality of financial reports

Full Text:

PDF

References


Achmad Fadjar, Muslim Al Kautsar. 2012. The Effect of Management Control Systems and Organizational Culture on Corporate Health Levels, Proceedings of the National Seminar on Accounting and Business.

Agung, AM et al. 2015. From Corporate Culture to Work Culture, Corporate Culture, Challenge to Excellence, Jakarta: Elex Media.

Ait Novatiani. R., Andily Aprilia SP, 2022. The Effect of Good Corporate Governance Implementation on the Quality of STAR Financial Reports – Study & Accounting Research | Vol XI, No. 3 – 2014

Akamanwam Itang, 2021, Moderating Role of Organizational Culture in the Influence of Computerized Accounting Systems on Financial Reporting Quality in Small and Medium Enterprises, Research Journal of Finance and Accounting 12(24):28-41 DOI: 10.7176/RJFA/12-24 -03

Aldegi, Ahmad, 2018, Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies, International Journal of Academic Research in Accounting Finance and Management Sciences 8(1) DOI: 10.6007/IJARAFMS/ v8-i1/3829

Ananda, Risma Nur M., Faviola Id'Haretna Sari and Aysha Diah Garnis (2016). The Effect of Accounting Information Systems on the Quality of Corporate Financial Statements, Journal of Accounting and Business Vol 12 No. 2

Angelica, Diana. 2015. Human Resource Management. Jakarta: Salemba. Four.

Ardana, Cenik and Hendro Lukman. 2016. Accounting Information System. Jakarta: Discourse Partners. Media.

Arens, Alvin A., et al. 2008. Auditing and Assurance Services Approach. Integrated. Edition 12. Jakarta: Erlangga.

Ariyati, Rina. Margani Pinasti and Negina Kencono Putri. 2016. Implementation of Financial Accounting Standards (SAK) and Government Accounting Standards (SAP) in the Accounting System of the University Public Service Board. XIX National Accounting Symposium. Lampung. Page 1-28

Ayuningtyas, Deddi Nordiawan and Hertianti. 2015, Public Sector Accounting Edition 2. Jakarta: Salemba Empat.

Barker, et al. 2002. Research Methods in Clinical Psychology. John Wiley & Sons Ltd. England.

Bodnar, George H. and Hopwood, William S., 2014, Accounting Information. Systems, Eleventh Edition, Pearson Education.

Erlina, Rasdianto. 2015. Accrual-Based Regional Financial Accounting. Ismail, Masya. 1994. Procedure Theory. Jakarta: Grasindo. Jakarta: Salemba Empat.

Fahmi, Irham. 2016. Introduction to Financial Management. Bandung: ALFABETA. CV.

Fanani, Baihaqi. Mahben Jalil. 2016. The Influence of Organizational Culture and the Role of Internal Audit on Quality Financial Reporting. Proceedings of SNaPP2016 Social, Economic, and Humanities. ISSN2089-3590, EISSN 2303-2472.Vol 6, No.1.

Hartanto, D. (2020). Sociology Review of Social Phenomenon, Social Rules and Social Technology. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3, (2): 1175-1184.

Pramusinto, N.D., Daerobi, A., and Hartanto, D. (2020). Labor Absorption of the Manufacturing Industry Sector in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (1): 549-561.




DOI: https://doi.org/10.33258/birci.v5i4.7181

Article Metrics

Abstract view : 53 times
PDF - 13 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.