Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

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The Influence of Accounting Understanding and Use of Accounting Information Systems on the Quality of Financial Statements

(Case Study PT Glostar Indonesia I Sukabumi)

Authors
Amelia Fatmawati1, *, Dhea Lestari Noor Putri2, Pace Riansyah STH3, Fitri Mareta4
1Nusa Putra University, Sukabumi, Indonesia
2Nusa Putra University, Sukabumi, Indonesia
3Nusa Putra University, Sukabumi, Indonesia
4Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. E-mail: amelia.fatmawati_ak18@nusaputra.ac.id
Corresponding Author
Amelia Fatmawati
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.021How to use a DOI?
Keywords
Understanding of Accounting; Utilization of Accounting Information Systems; Quality of Financial Reports
Abstract

The purpose of this study is to ascertain the effect of concurrently comprehending accounting and accounting information systems on the financial quality reports produced by PT Glostar Indonesia I Sukabumi. This study employs quantitative methodologies. The saturation sampling method is used to collect samples in this substance. As a result, the survey sampled all 51 finance department workers of PT Glostar Indonesia I Sukabumi. Primary and secondary data were analyzed in this study. This research collected data through the distribution of questionnaires. The analytical approach employed is descriptive statistical analysis in conjunction with a classical hypothesis test. Multiple regression is used to evaluate the hypothesis. When t-values of 5.097 and 7.236 with a probability level (sig) of 0.000 are compared to t-table at = 0.05, it means that t-value > t-table and sig 0.05, namely 1.293 and 0.000 0.05. Meanwhile, comprehending accounting and utilizing accounting information systems concurrently has a beneficial effect on the quality of financial reports when the computed F value is more than the F table value (19.311 > 2.79), with a significance level less than 0.05, or 0.000.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
10.2991/aebmr.k.220204.021
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.021How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Amelia Fatmawati
AU  - Dhea Lestari Noor Putri
AU  - Pace Riansyah STH
AU  - Fitri Mareta
PY  - 2022
DA  - 2022/02/10
TI  - The Influence of Accounting Understanding and Use of Accounting Information Systems on the Quality of Financial Statements
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 204
EP  - 214
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.021
DO  - 10.2991/aebmr.k.220204.021
ID  - Fatmawati2022
ER  -