The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Reports on Umkm in Randuagung Sub-District With Accounting Understanding as an Intervening Variable

Widya Suki Nurila (), Neny Tri Indrianasari () and Fetri Setyo Liyundira ()
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Widya Suki Nurila: ITB Widya Gama Lumajang, Economics, Accounting
Neny Tri Indrianasari: ITB Widya Gama Lumajang, Economics, Accounting
Fetri Setyo Liyundira: ITB Widya Gama Lumajang, Economics, Accounting

A chapter in Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), 2023, pp 64-67 from Springer

Abstract: Abstract Accounting information systems and internal control systems’ effects on Randuagung District SMEs’ financial reports were the focus of this study. Accounting understanding was also examined as an intervening element in this relationship. A structured accounting information system helps decision makers access information. These systems record, store, and process data. System type: internal control system Management uses an internal control system to achieve its goals. From financial statements to recording, accounting comprehension encompasses accounting ideas and practices. This study uses quantitative methodologies. This study sampled primary data via conscious selection. 32 respondents from 15 Randuagung sub-district MSMEs participated in this survey. The study uses multiple linear regression. Internal control and accounting information systems did not affect financial statement quality or accounting expertise. For credible financial accounts, the public has a solid accounting foundation.

Keywords: Accounting Information System; Internal Control System; Understanding Accounting; Quality of Financial Statement (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-346-7_13

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DOI: 10.2991/978-94-6463-346-7_13

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