Quality of Financial Statements: The Impact of Accounting Information Systems and Internal Control Systems

Abstract

This study aims to analyze the Quality of Financial Statements: The Impact of Accounting Information Systems and Internal Control Systems. This study uses a descriptive method with a quantitative approach. The data source tested in this study is primary data from questionnaires distributed to employees of LAZNAS Yatim Mandiri using a Likert scale. The population in this study were all staff employees in the finance and administration of Laznas Yatim Mandiri. The sampling technique in this study was total sampling, where the number of samples was the same as the population. The data analysis techniques used to test the hypothesis are descriptive analysis, classical assumption test, and regression test. The results showed that the Accounting Information System had no partial effect on the quality of the financial statements of the national amil zakat institution Yatim Mandiri, as evidenced by the results of the data test that count (1.076) > table (0.361). The internal control system researchers have analyzed states that there is no influence on the quality of financial reports at the independent orphaned laziness. This can be proven by the test results on the count (1.336) table (0.361). Based on the results of the F test obtained 1.281 with a significant level of 0.294 (more than 0.05). The statistical test results show that the independent variables do not influence the quality of financial statements at the national Amil Zakat institution orphaned independently.