FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PUSAT PENELITIAN KELAPA SAWIT MEDAN

  • Dito Aditia Darma Nasution Universitas Pembangunan Panca Budi
  • Galih Supraja Universitas Pembangunan Panca Budi
  • Annisa Fajariah Damanik Universitas Pembangunan Panca Budi

Abstract

This study aims to determine the effect of accounting information systems and internal control systems on the quality of financial reports either partially or simultaneously. The research method used is the associative/quantitative method. Data was collected by distributing and distributing questionnaires to 51 employees who were sampled. Data analysis was performed using multiple linear regression, partial test (t-test) and simultaneous test (F-test). The results showed that the accounting information system partially has a significant effect on the quality of financial reports. The internal control system partially has no significant effect on the quality of financial reports at the Medan Oil Palm Research Center. Simultaneous test results show that the accounting information system and internal control system simultaneously have a significant effect on the quality of financial reports at the Medan Oil Palm Research Center.

Published
2022-06-16
How to Cite
NASUTION, Dito Aditia Darma; SUPRAJA, Galih; DAMANIK, Annisa Fajariah. FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PUSAT PENELITIAN KELAPA SAWIT MEDAN. Scenario (Seminar of Social Sciences Engineering and Humaniora), [S.l.], p. 255-265, june 2022. Available at: <https://jurnal.pancabudi.ac.id/index.php/scenario/article/view/4201>. Date accessed: 27 nov. 2022.
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