Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan

(Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Kota Surabaya)

Authors

  • Stefani Sindita Sari Universitas 17 Agustus 1945 Surabaya
  • Gabrielle Michaela Krisvi Universitas 17 Agustus 1945 Surabaya
  • Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.59059/mutiara.v2i1.939

Keywords:

Accounting, Accounting Information Systems, Internal Audit, Financial Reports

Abstract

The aim of this research is to assess the influence of accounting understanding, use of accounting information systems, and the role of internal audit on the quality of financial reporting at PT Kereta Api India (Persero) Surabaya City. The research method used is quantitative, and the research approach involves descriptive analysis using primary data. Analysis was carried out using SPSS to carry out Validity Tests and Reliability Tests. As an employee at PT Kereta Api Indonesia (Persero), you are part of the sample population of the general accounting and taxation department, which is also the accounting department, responsible for finance, budgeting and management. Accounting knowledge, use of accounting information systems and internal audit play an important role in controlling the quality of financial reports.

References

Arens, A., et al. Auditing and Assurance Service: An Integrated Approach. Ed. 12 ed., Jakarta, Salemba Empat, 2011. Tinjauan Indikator Kualitas Audit, https://prosidingfrima.digitechuniversity.ac.id/index.php/prosidingfrima/article/view/25/18. Accessed 17 12 2023.

Bodnar, G. H., and W. S. Hopwood. Sistem Informasi Akuntansi. Edisi 8 ed., Jakarta, Salemba Empat, 2003. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Koperasi di Kecamatan Payangan), https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1433. Accessed 15 12 2023.

DeAngelo, and E. Linda. Auditor Size and Auditor Quality. 3,00 ed., Journal of Accounting and Economics, 1981. Tinjauan Indikator Kualitas Audit, https://prosidingfrima.digitechuniversity.ac.id/index.php/prosidingfrima/article/view/25/18. Accessed 17 12 2023.

Diana, A., and L. Setiawati. Sistem Informasi Akuntansi: Perancangan, Proses, dan Penerapan. Yogyakarta, Andi Offseet, 2011. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Koperasi di Kecamatan Payangan, https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1433/1087. Accessed 15 12 2023.

Grady, Paul. Inventory of Generally Accepted Accounting Principles for Business Enterprises. Accounting Research Study No. 7. New York, AICPA, 1965. KAJIAN FILOSOFIS AKUNTANSI: SENI, ILMU ATAU TEKNOLOGI, https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/1474. Accessed 14 12 2023.

Hendriksen, Eldon S. Accounting Theory. Jakarta, Penerbit Salemba Empat, 2000, https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/1474/1450. Accessed 14 12 2023.

Horngren, C. T., et al. Cost Accounting:A Managerial Emphasis. 15th ed. ed., New Jersey, Pearson Education, 2015, https://www.researchgate.net/profile/Ade-Heryana/publication/336025003_Ade_Heryana_Akuntansi_Biaya_Pelayanan_Kesehatan/links/5d8b6b31a6fdcc2554978229/Ade-Heryana-Akuntansi-Biaya-Pelayanan-Kesehatan.pdf. Accessed 14 12 2023.

“IX. I7. Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal Berdasarkan Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan.” OJK, OJK, 28 November 2008, https://ojk.go.id/id/regulasi/Pages/BAPEPAM-IXI7-tentang-Pembentukan-dan-Pedoman-Penyusunan-Piagam-Unit-Audit-Internal.aspx. Accessed 16 December 2023.

Marom, Chairul. Sistem Akuntansi Perusahaan Dagang. Cetakan Kedua ed., 2002. Analisis penerapan sistem akuntansi penggajian dan pengupahan dalam mendukung pengendalian intern, https://download.garuda.kemdikbud.go.id/article.php?article=189739&val=6468&title=ANALISIS%20PENERAPAN%20SISTEM%20AKUNTANSI%20PENGGAJIAN%20DAN%20PENGUPAHAN%20DALAM%20MENDUKUNG%20PENGENDALIAN%20INTERN%20Studi%20Kasus%20pada%20PT%20Cahaya%20Marta%20Perkasa%2. Accessed 14 12 2023.

Mulyadi. Sistem Akuntansi. Salemba Empat ed., Jakarta, 2001. Analisis penerapan sistem akuntansi penggajian dan pengupahan dalam mendukung pengendalian intern, https://download.garuda.kemdikbud.go.id/article.php?article=189739&val=6468&title=ANALISIS%20PENERAPAN%20SISTEM%20AKUNTANSI%20PENGGAJIAN%20DAN%20PENGUPAHAN%20DALAM%20MENDUKUNG%20PENGENDALIAN%20INTERN%20Studi%20Kasus%20pada%20PT%20Cahaya%20Marta%20Perkasa%2. Accessed 14 12 2023.

Romney, B., and Steinbart. J. Accounting Information System. Pearson Prentice Hall, 2006. Sistem informasi akuntansi, https://books.google.co.id/books?hl=id&lr=&id=OOqmEAAAQBAJ&oi=fnd&pg=PR8&dq=pengertian+sistem+informasi+akuntansi&ots=7kdL58ZzEL&sig=S1AbdBNlX-7sofxI5177O0sCFbk&redir_esc=y#v=onepage&q=pengertian%20sistem%20informasi%20akuntansi&f=false. Accessed 15 12 2023.

Romney, M. B., and P. J. Steinbart. Sistem Informasi Akuntansi. Jakarta, Salemba Empat, 2015. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Koperasi di Kecamatan Payangan, https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1433/1087. Accessed 15 12 2023.

Simanjutak, Piter. Pengaruh Time Budget Pressure dan Resiko Kesalahan terhadap Penurunan Kualitas. Audit. Tesis. ed., Universitas Diponegoro, 2008. Tinjauan Indikator Kualitas Audit, https://prosidingfrima.digitechuniversity.ac.id/index.php/prosidingfrima/article/view/25/18. Accessed 17 12 2023.

Suginam. PENGARUH PERAN AUDIT INTERNALDAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada PT. Tolan Tiga Indonesia). OWNER RISET & JURNAL AKUNTANSI, 2017. ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN DAN PENDETEKSIAN KENCENDERUNGAN KECURANGAN AKUNTANSI (FRAUD), https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3794/1217. Accessed 17 12 2023.

Suwardjono. Teori Akuntansi-Perekayasaan Akuntansi Keuangan. Yogyakarta, Penerbit BPFE, 2005. KAJIAN FILOSOFIS AKUNTANSI: SENI, ILMU ATAU TEKNOLOGI, https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/1474. Accessed 14 12 2023.

Widjajanto, Nugroho. Sistem Informasi Akuntansi. Jakarta, Erlangga, 2001. Analisis penerapan sistem akuntansi penggajian dan pengupahan dalam mendukung pengendalian intern, https://download.garuda.kemdikbud.go.id/article.php?article=189739&val=6468&title=ANALISIS%20PENERAPAN%20SISTEM%20AKUNTANSI%20PENGGAJIAN%20DAN%20PENGUPAHAN%20DALAM%20MENDUKUNG%20PENGENDALIAN%20INTERN%20Studi%20Kasus%20pada%20PT%20Cahaya%20Marta%20Perkasa%2. Accessed 14 12 2023.

Wooten, T. G. It is Impossible to Know The Number of Poor-Quality Audits that simply go undetected and unpublicized. The CPA Journal, 2003. Tinjauan Indikator Kualitas Audit, https://prosidingfrima.digitechuniversity.ac.id/index.php/prosidingfrima/article/view/25/18. Accessed 17 12 2023.

Downloads

Published

2023-12-28

How to Cite

Stefani Sindita Sari, Gabrielle Michaela Krisvi, & Irda Agustin Kustiwi. (2023). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan : (Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Kota Surabaya). Mutiara : Jurnal Penelitian Dan Karya Ilmiah, 2(1), 173–203. https://doi.org/10.59059/mutiara.v2i1.939

Similar Articles

<< < 1 2 3 4 5 

You may also start an advanced similarity search for this article.