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The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Reports on Umkm in Randuagung Sub-District With Accounting Understanding as an Intervening Variable

In: Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

Author

Listed:
  • Widya Suki Nurila

    (ITB Widya Gama Lumajang, Economics, Accounting)

  • Neny Tri Indrianasari

    (ITB Widya Gama Lumajang, Economics, Accounting)

  • Fetri Setyo Liyundira

    (ITB Widya Gama Lumajang, Economics, Accounting)

Abstract

Accounting information systems and internal control systems’ effects on Randuagung District SMEs’ financial reports were the focus of this study. Accounting understanding was also examined as an intervening element in this relationship. A structured accounting information system helps decision makers access information. These systems record, store, and process data. System type: internal control system Management uses an internal control system to achieve its goals. From financial statements to recording, accounting comprehension encompasses accounting ideas and practices. This study uses quantitative methodologies. This study sampled primary data via conscious selection. 32 respondents from 15 Randuagung sub-district MSMEs participated in this survey. The study uses multiple linear regression. Internal control and accounting information systems did not affect financial statement quality or accounting expertise. For credible financial accounts, the public has a solid accounting foundation.

Suggested Citation

  • Widya Suki Nurila & Neny Tri Indrianasari & Fetri Setyo Liyundira, 2023. "The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Reports on Umkm in Randuagung Sub-District With Accounting Understanding as an Intervening Variable," Advances in Economics, Business and Management Research, in: Imam Abrori & Indrian Supheni & Muhammad Mudhofar & Wahyuning Murniati & Nico Irawan & Arfan Ikhsan (ed.), Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), pages 64-67, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-346-7_13
    DOI: 10.2991/978-94-6463-346-7_13
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