PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aimed to examine and analyze the effect of accounting information systems and internal control on financial statements quality at the school/educational foundation in Surabaya. The systems used an indicator that was adopted from the DeLone and McLean. Moreover, the internal control used an indicator that was adopted from COSO. The financial statements quality used an indicator that was adopted from PSAK 45. The research was quantitative. Furthermore, the data were primary in the form of questionnaires. The data collection technique used purposive sampling. In line with that, there were 19 schools with 52 respondents as the sample. Additionally, the data analysis technique used multiple linear regression with SPSS. The result concluded that accounting information systems had a positive and significant effect on financial statements quality. It meant the school/educational foundation implemented the systems in management and financial reporting. Good accounting information systems made a positive and significant contribution to its quality. However, internal control had a positive but insignificant effect on financial statements quality. This meant the school/educational foundation implemented internal control but was not run effectively and efficiently. However, it contributed positively to qualified financial statements but it did not have enough significance.