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

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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

Authors
Widya Suki Nurila1, *, Neny Tri Indrianasari1, Fetri Setyo Liyundira1
1Economics, Accounting, ITB Widya Gama Lumajang, Lumajang, Indonesia
*Corresponding author. Email: widyasuki03@gmail.com
Corresponding Author
Widya Suki Nurila
Available Online 11 January 2024.
DOI
10.2991/978-94-6463-346-7_13How to use a DOI?
Keywords
Accounting Information System; Internal Control System; Understanding Accounting; Quality of Financial Statement
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
11 January 2024
ISBN
978-94-6463-346-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-346-7_13How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Widya Suki Nurila
AU  - Neny Tri Indrianasari
AU  - Fetri Setyo Liyundira
PY  - 2024
DA  - 2024/01/11
TI  - 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
BT  - Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
PB  - Atlantis Press
SP  - 64
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-346-7_13
DO  - 10.2991/978-94-6463-346-7_13
ID  - Nurila2024
ER  -