Pengaruh Teknologi Informasi, Budaya Organisasi dan Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus PT. BPR Artha Kanjuruhan Pemkab Malang)

Abstract

The purpose of this study is to ascertain how accounting information systems, organizational culture, and information technology affect the caliber of financial reports produced by PT. BPR Artha Kanjuruhan Malang Regency Government. To gather information, PT employees were given questionnaires to fill out. Artha Kanjuruhan, BPR, Malang Regency Government. One data analysis technique used to determine the impact of each independent variable on the dependent variable is multiple regression analysis. The findings of the study demonstrate that information technology significantly and favorably affects the caliber of financial reporting. Organizational culture also has a favorable effect on the caliber of financial reporting. Accounting information systems have a major impact on the caliber of financial reporting. These results offer crucial information that PT. Rural Banks should take into account in an attempt to raise the caliber of financial reports.

Keywords: Financial reporting, accounting information systems, corporate culture, and information technology