PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENGENDALIAN INTERNAL (STUDI KASUS KEMENTRIAN AGAMA KOTA SUNGAI PENUH)

DERI PURNAMA, VIVI HERLINA, SYAFRI JUANA

Abstract

This study aims to determine the Effect of Accounting Information Systems on the Quality of Financial Reports Through Internal Control (Case Study of the Ministry of Religion of Sungai Penuh City), this type of research is quantitative research and data collection techniques in this study use observation and questionnaires, where Questionnaires were distributed to 20 respondents who are employees of the Ministry of Religion of Sungai Penuh City. The findings of the study indicate that there is a direct influence between the Accounting Information System (X1) on internal control (X2), namely, 0.25. There is a direct influence between the Accounting Information System (X1) on the Quality of Financial Statements (Y), which is 0.11. There is a direct influence between Internal Control (Z) on the Quality of Financial Statements (Y), which is 0.10. There is an indirect effect of the Accounting Information System (X1) on the Quality of Financial Statements (Y) through Internal Control (Z), which is 0.05.