Pengaruh Penerapan Sistem Informasi Akuntansi dan Kualitas Laporan Keuangan Terhadap Pengendalian Intern

Abstract

Internal control needs to be done in improving good corporate governance, companies need to improve the company's internal control so that it requires a reliable internal audit which is expected to assist management in making the right decisions to manage company activities. In addition to the quality of financial reports, the accounting information system is an important part because it contains elements of control. The purpose of this study was to determine the effect of implementing an accounting information system and the quality of financial reports on internal control at Bhakti Dharma Husada Hospital, Surabaya. This research sample used as many as 40 respondents.

The data collection technique was carried out by giving a questionnaire to the accounting/finance department at the BDH Hospital in Surabaya. Processing of research data used is quantitative data for research on a particular population or sample. Data collection uses research instruments, statistical data analysis, and SPSS 25 tools with the aim of testing the established hypotheses.

By using multiple linear regression analysis. Before testing the validity and reliability tests. The results of the test stated valid and reliable, the t test and f test in this study showed that the accounting information system variables and the quality of financial reports partially and simultaneously had an effect on internal control with a significance less than 0.05 and the results of this study showed that the application of the system accounting information and the quality of financial reports have a significant effect of 73.4% on internal control.