Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements
DOI:
https://doi.org/10.37888/bjra.v5i1.326Keywords:
Understanding of Accounting; Internal Control; Quality of Financial StatementsAbstract
This study aims to examine the effect of understanding accounting and internal control on the quality of financial statements. The data in this study were obtained from business actors, namely the owners of stands at Karebosi Link Makassar City who were the respondents. This study uses primary data obtained directly from original sources not through intermediaries and collected by researchers to answer research questions by giving questionnaires to 39 respondents. The sampling method in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria or considerations. Test the validity and reliability of the data to determine whether the indicators of the questionnaire are valid and reliable. The data analysis method used is multiple regression analysis, coefficient of determination test (r2) and simultaneous test (f). The results of this study indicate that partially and simultaneously Accounting Understanding has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link Makassar and partially and simultaneously Internal Control has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link. Makassar.
Keywords: Understanding of Accounting; Internal Control; Quality of Financial Statements
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Yunita, T. A. (2015). The Effect of The Implementation of Government Standards, Internal Control Systems, and Competence of AKuntansi Staff on the Quality of Local Government Financial Statements. Jom FEKON.
Ahri, B. S. (2017). Quantitative Research Methodology. Makassar: East Current.
Akdon, R. (2007). Formulas and Data in Statistical Applications. Bandung: Alfabeta.
Angga, D. P. (2013). The Effect of the Implementation of the Local Government Financial System on the Quality of Local Government Financial Statements. Bandung.
Aniftahudin. (2016). Influence of Accounting Understanding, Local Government Financial Accounting System and Information Technology on Quality of Jom FEKON Local Government Financial Statements.
Asman, F. (2016). Karebosi Link report. Makassar
Badriawan, Z. (2004). Introduction to Accounting Book 2 Edition 21. Jakarta: Salemba Four.
Bougie, U. S. (2010). Research Method For Business: A Skill Building Approach Edisi 5. New York: John Willey & Sons .
Bougie, U. S. (2013). Research Methods for Bussiness. United Kingdom: Jhon & Sons Ltd.
Carls, W.M. (2005). Accounting. Jakarta: Salemba Four.
COSO. (1994). Internal Control Integrated Framework. New York: AIGPA's Publication Devision.
Depdikbud. (1994). Basic Education Curriculum (GBPP). Jakarta: Depdikbud.
etc, B. B. (1975). Taxonomy of Educational Objectives. New York: Green and Co.
Fahmi, I. (2011). Analysis of financial statements. Bandung: Alfabeta.
Ghozali, I. (2006). Multivariate Analysis Application with Fourth Printed SPSS Program. Semarang: Diponegoro University Issuing Board.
Halim, M.M. (2002). Analysis of Financial Statements. Yogyakarta: UPP AMK YKPN.
Harahap, S. S. (2010). Critical Analysis at Financial Statements Edition 11. Banjarmasin: Rajawali Press.
Harnoni. (2016). Influence of Human Resource Capacity, Utilization of Information Technology, and Internal Control System on Quality of Financial Statements. 3.
Hasan, I. (2001). Subject Matter Statistics 1 (Descriptive Statistics) Second Edition. Jakarta: Bumi Aksara.
https://free.facebook.com/notes/psm-makassar-fansbook/sejarah-karebosi/231057270275678/?_rdc=1&_rdr
https://medium.com/@khristdamay/kerangka-pengendalian-coso-f4ecca22a10f
http://teoriakuntansii.blogspot.co.id/2012/09/pelaporan-keuangan.html?m=1
https://www.arsy.co.id/2015/06/karebosi-link-pusat-perbelanjaan.html?m=1
IAI. (2009). Psak Financial Accounting Standard No. 1: Presentation of Financial Statements. Jakarta: Salemba Four.
Krathwohl, A. L. (2001). Revised Taxonomy bloom koognitif realm.
Loebecke, A. A. (2000). Auditing An Integrated Approach. New Jersey: Englewood Clifs.
Mulyadi. (2008). Accounting System. Jakarta : Salemba Four.
Mulyadi. (2010). Accounting System, Edition III, 5th Printing. Jakarta: Salemba Four.
Mulyana, I. (2010). Human Resources Edition II. Jakarta: Salemba Four.
Musdalifah. (2016). Influence of Accounting Understanding and Education Level on the Quality of Financial Statements. Makassar: Muslim University of Indonesia.
Nedsal Sixpria, T. S. (2013). Evaluation of The Implementation of Entity Accounting Standards Without Public Accountability (ETAP) and Preparation of Audited Financial Statements on Micro, Small, and Medium Enterprises (MSMEs). Journal of Economics and Business, 56-57.
Ni Luh Nyoman Ari Udayanti, A. T. (2014). The Application of Government Accounting Standar, Internal Control System, and Competence of Accounting Staff to the Quality of Local Government Financial Statements. e.Journal S1 Ak University of Education Ganesha.
Reksohadiprojo, S. d. (1996). Corporate Organization: Theory, Structure, and Behavior. Yogyakarta: BPFE.
Rustandhi, H. F. (n.d.). Effect of Internal Control of Cash on the Realization of Record Of Cash Receipts.
Safrida Yuliani, N. d. (2010). Understanding Akuntansi, Utilization of Regional Financial Accounting Reform System and The Role of Internal Audit on the Quality of Local Government Financial Statements. Accounting Study and Research, 206-220.
Senja, E. Z. (2008). Complete Dictionary Indonesian Printed Revised Edition 3. Semarang: Difa Publishers.
Steinbart, M.B. (2005). Accounting Information System- Accounting Information System. Jakarta: Salemba Four.
Sudjana, N. (1992). Assessment of the results of the teaching and learning process. Bandung: Teenager Rosdakarya.
Sugiyono. (2012). Qualitative quantitative research methods and R &D. Bandung: Alfabeta.
Susanto, A. (2008). Accounting Information System. Bandung: Lingga Jaya.
Walter T. Harrison Jr., C. T. (2012). International Financial Reporting Standards-IFRS. Jakarta: Erlangga.
Wasman, M. P. (2014). The Influence of Understanding of The Relationship, Utilization of Accounting Information Systems and The Role of Internal Audits on the Quality of Financial Statements. Journal of Business and Accounting.
Widanaputra, S. A. (2009). Hospitality Accounting. Yogyakarta: Graha Ilmu.
Yunita, T. A. (2015). The Effect of The Implementation of Government Standards, Internal Control Systems, and Competence of AKuntansi Staff on the Quality of Local Government Financial Statements. Jom FEKON.
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Published
2022-04-01
How to Cite
Saleh, W., & Andreani, A. R. (2022). Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements. Bongaya Journal of Research in Accounting (BJRA), 5(1), 73–83. https://doi.org/10.37888/bjra.v5i1.326
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