Pengaruh Pemahaman Akuntansi Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Bni Cabang Situbondo)

Pramaiswari Puteri, Intania (2019) Pengaruh Pemahaman Akuntansi Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Bni Cabang Situbondo). Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

This study aims to examine the effect of understanding of accounting and application of accounting information systems on the quality of financial statements in BNI Situbondo branch. This study uses independent variabels, namely understanding of accounting and utilization of accounting information system. While dependent variable is the quality of financial statement. This type of research is quantitive research. The sample of this research is employees who work in the back office at the BNI branch office in Situbondo. Samples were carried out using the purposive sampling method. Data analysis techniques using multiple regression analysis. Data collection was carried out with a questionnaire distributed directly to respondents of 44 respondents. The results of this study indicate that the accounting understanding variable does not have a significant effect on the quality of financial statements. While the variable utilization on accounting information systems has a significant effect on the quality of financial statements. Key word : The understanding of accounting, use of accounting information system and the quality of financial statements.

Item Type:

Thesis (Undergraduate)

Subjects:

300 Social Science > 330 Economics
600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Department:

S1 Akuntansi

Depositing User:

Dinda Novitasari

Contributors: