PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KECAMATAN RANGKASBITUNG

Abstract

This study was conducted to test whether the variable Internal Control System affects the Quality of Financial Reports on Cooperatives in Rangkasbitung District. The objectives in this study (1) To determine the effect of the Internal Control System affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (2) To determine the effect of Accounting Information Systems affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (3) To find out The influence of the Internal Control System and the Accounting Information System influences the Quality of Financial Statements in Cooperatives in Rangkasbitung District. The method used in this research is quantitative descriptive research method. In this analysis the data used are primary data. The sample in this study was taken from 4 cooperatives in Rangkasbitung District. Data collection was carried out using a questionnaire distributed by the author to respondents. Testing in this study was carried out using the Classical Assumption test, correlation test, multiple linear regression test, using IBM SPSS (statistical program for social science) v.20 The results showed that for the influence of X1 Internal Control System on Y Quality of Financial Statements is 0,000 0.3160, there is a partial effect of variable X1 of Internal Control System on Y Quality of Financial Statements. for the influence of the Accounting Information System X2 on Y Quality of Financial Statements is 0.696> 0.05 and the value of t arithmetic 0.396> 0.3160 then there is a pasially influence variable X2 of Accounting Information System on Y Quality of Financial Statements. The test results F count 2996,300> F table 3.23. This means that simultaneously Debt X1 Internal Control System, X2 Accounting Information System, simultaneously influences the Quality of Financial Statements in Rangkasbitung District.