PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN DAN SASARAN ANGGARAN TERHADAP KUALITAS LAPORAN KEUANGAN PT. MAPPADECENG JAYA LESTARI KOTA PAREPARE

Andi. Ar. 2022. The Influence of Accounting Information Systems, Internal Control Systems, and Budget Targets on the Quality of Financial Reports of PT. Mappadeceng Jaya Lestari City of Parepare, supervised by Rustan DM and Sylvia Sjarlis.
This study aims to analyze the effect partially and
simultaneously between accounting information systems, internal control systems, and budget targets on the
quality of the financial statements of PT. Mappadeceng Jaya Lestari City of Parepare and to find out and analyze which variables have the most influence or dominance on the quality of the financial statements of PT. Mappadeceng Jaya
Lestari City of Parepare, This research uses qualitative data and quantitative data.The data source used is primary data and secondary data. The analytical method used is multiple regression analysis, t-test, beta test, and f-test, and correlation coefficient (r) and coefficient of determination (r2).
The results showed that the accounting information system and budget targets partially had a positive and significant effect on the quality of the financial statements of PT. Mappadeceng Jaya Lestari City of Parepare, while the internal control system partially does not have a positive or direct and insignificant effect on the quality of the financial statements of PT. Mappadeceng Jaya Lestari City of
Parepare, but simultaneously accounting information system variables and budget targets have a positive and significant effect on the quality of the financial statements of PT. Mappadeceng Jaya Lestari City of Parepare and accounting
information system variables are variables that more influence or dominant on the quality of the financial statements of PT. Mappadeceng Jaya Lestari City of
Parepare.