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

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.