Determinan Kualitas Laporan Keuangan di Al Azhar Syifa Budi Solo

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Determinan Kualitas Laporan Keuangan di Al Azhar Syifa Budi Solo
 
Creator Ismunawan, Ismunawan
Andayani, Sriningrum
 
Subject Intellectual Capital; Internal Control System; Information Technology; Financial Report Quality

 
Description This study aims to determine the effect of intellectual capital, internal control systems, and information technology on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. The population of this study is the employees of Al Azhar Syifa Budi Solo, Surakarta City for users of financial statement information. And the sample is 100 employees. Data collection was obtained by distributing Likert scale questionnaires. The data were tested by: (1) Testing data quality, namely validity testing and reliability testing (2) classical assumption testing in the form of normality test, multicollinearity test, and heteroscedasticity test, (3) hypothesis in the form of descriptive statistical analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The research revealed that intellectual capital had a significant effect on the quality of financial statements at Al Azhar Syifa Budi Solo, Surakarta City. The system of internal control has a significant effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. And the use of information technology has no effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2384
10.29040/jap.v22i1.2384
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2384/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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