Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Di Universitas Sumatera Utara

Abstract

This study aims to determine and analyze the effect of the Application of Accounting Information Systems, Internal Control Systems, and Human Resource Competencies on the Quality of Financial Statements at the University of North Sumatra. The main theory used in this research is the Technology Acceptance Model (TAM) theory described by Davis. The approach used in this research is descriptive qualitative research, the population in this study were employees of the finance and accounting management bureau of the university of North Sumatra using purposive sampling, obtained a sample of 100 finance and accounting management employees. The sample technique used in this study was purposive sampling. Data analysis in this study is multiple linear regression analysis. The results of this study indicate that the accounting information system does not have a significant effect because in accordance with the calculation results, the t value is 5.292 if the t value is greater than the rcount value, it has a negative effect, with an important value of 0.000. This shows that the accounting information system has a negative effect on the quality of financial statements. So that the accounting information system has a significant effect on the quality of financial statements when compared to other independent variables. Through regression analysis, it can be seen that the internal control system has a positive effect on the quality of financial statements with a coefficient Based on the calculation results, the calculated t value is 1.820 if the calculated t value is smaller, it has a positive effect, with a significant result of 0.076. The magnitude of the internal control system coefficient is compared to the accounting information system coefficient and smaller when compared to the human resource competency coefficient. Through regression analysis, it can be seen that human resource competence has a positive effect on the quality of financial reports with a coefficient Based on the calculation results, the t value is 1.357 if the t value is smaller, it has a positive effect, with a significant result of 0.183