THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS BMT FAUZAN AZHIIMA PAREPARE CITY
The determinant of the success of a company is seen from the availability of accurate company financial data and information. The company's financial information is presented in the form of financial reports. Good financial reports are of course obtained from a well-functioning accounting information accounting system. This study aims to determine the accounting information system and the quality of financial reports at BMT Fauzan Azhiima. This study also aims to determine whether there is a positive and significant influence between accounting information systems on the quality of financial reports at BMT Fauzan Azhiima. The type of research used is quantitative research to determine the effect of accounting information systems on the quality of financial reports. The population in this study are employees and customers of BMT Fauzan Azhiima. Determination of the sample using the slovin formula which obtained a sample of 33 people. Sources of data obtained from filling out questionnaires by samples in the study. The statistical analysis used in this study is a simple linear regression analysis test, partial test, and test of the coefficient of determination. The results of the correlation test in this study indicate that there is a positive and significant influence between accounting information systems on the quality of financial reports at BMT Fauzan Azhiima. This is based on the test value of the coefficient of determination of 0.451, the magnitude of the influence seen from the R Square value of 0.203 means that it has an effect of 20.3%. The results of the correlation test also show a significance value of 0.008 <0.05 so that Ho is rejected and H1 is accepted.
Accounting Information Systems, Quality of Financial Statements