PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This study aims to analyze (1) the influence of accounting information systems on the quality of financial reports, (2) the influence of accounting understanding on the quality of financial reports, and (3) the simultaneous influence of both on the quality of financial reports. The type of research used is quantitative research with a causal approach. The sample in this study were all 49 employees of PT Askrindo Makassar Branch. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression with the help of SPSS software version 25. The results of the study indicate that accounting information systems have a positive and significant effect on the quality of financial reports, while accounting understanding has no significant effect. However, simultaneously, accounting information systems and accounting understanding have a significant effect on the quality of financial reports. The coefficient of determination (R²) value of 0.095 indicates that both independent variables contribute 9.5% to the quality of financial reports, while the rest is influenced by other factors outside this study.