AFIZA ZULFA, RIZKA (2022) PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM DI KECAMATAN PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
ABSTRACT This research was conducted to determine how the effect of the application of accounting information systems, utilization of information technology and internal control systems on the quality of financial reports on SMEs in Ponorogo district. The object of this research is that all MSME actors in the Ponorogo District area are registered with the Ponorogo District Investment, One Stop Service (PTSP) in 2020. The respondents in this study amounted to 90 MSMEs in Ponorogo District. The sample in this study was measured using the Slovin formula and the sampling technique used in this study was cluster sampling. The data used are primary data using questionnaires distributed directly to the respondents and supported by interviews. The analytical method used is multiple linear regression analysis using the statistical application of SPPS Version 25, in addition to multiple linear regression analysis, this study tested the data by using descriptive statistical tests, research instrument tests, classical assumption tests, and hypothesis testing. The results of testing the first hypothesis in this study showed the application of accounting information systems had a significant positive effect on the quality of financial reports. This shows that the better the accounting information system will improve the quality of financial reports. The second hypothesis in this study shows the use of information technology has a significant effect on the quality of financial reports. This shows that the maximum use of information technology will improve the quality of financial reports and can be used for decision making. The third hypothesis in this study shows that the internal control system has a significant effect on the quality of financial reports. This shows that internal control will be able to protect the company's assets and can improve the quality of financial reports to be much better. Simultaneous test results show that the effect of the application of accounting information systems, the use of information technology and internal control systems has a significant effect on the quality of financial reports. This means that the influence of the application of accounting information systems, the use of information technology and internal control systems affects the quality of financial reports. The result of the coefficient of determination (R2)is 0.551 or 55.1%. It states that the variables used in this study together affect the quality of financial statements by 55.1%, the remaining 44.9% is influenced by other factors outside of this study. Keywords: Implementation of Accounting Information Systems, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Implementation of Accounting Information Systems, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Economic |
| Depositing User: | fe . userfe |
| Date Deposited: | 04 Mar 2022 05:56 |
| Last Modified: | 04 Mar 2022 05:56 |
| URI: | http://eprints.umpo.ac.id/id/eprint/8746 |
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