Kualitas Laporan Keuangan Pada PT Jawa Berkat Utama: Peran Sistem Informasi Akuntansi dan Pengendalian Internal

Devi Oktavia Indriani, Maslichah Maslichah, Nuril Badria

Abstract


This study aims to examine the influence of accounting information systems and internal control on the quality of financial statements at PT Jawa Berkat Utama. A quantitative approach was employed using survey data collected from 58 respondents selected through purposive sampling. The data were analyzed using multiple linear regression. The findings indicate that accounting information systems and internal control jointly have a significant effect on the quality of financial statements. Partially, accounting information systems do not have a significant effect, whereas internal control has a positive and significant effect on financial statement quality. These findings suggest that effective internal control plays a more substantial role in improving the quality of financial statements, while the contribution of accounting information system becomes more effective when supported by strong internal control.

Keywords: Accounting information system; internal control; financial statement quality.


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