Utilization Of Computer-Based Accounting Information Systems And Competency Towards Financial Report Transparency With Financial Report Quality As A Moderation Variable

  • Tryas Chasbiandani Universitas Pancasila
  • Sri Ambarwati
  • Tri Astuti

Abstract

Purpose: This study aims to examine (1) the effect of the use of computer-based accounting information systems (SIA) on the quality of financial statements in organizations located in the Depok City Government. (2) The effect of competence on the quality of financial statements in organizations located in the Depok City Government. (3) The effect of transparency on financial statements in organizations located in the Depok City Government.


Method: This study used a type of quantitative research. The source of data in this study is using primary data obtained from the results of questionnaire distribution. The population in this study is 13 OPD, 1 Regional Secretariat, and 2 Agencies in Depok City. In this study, the number of samples was 68 peoples.


Finding: The results of this study show that the use of computer-based accounting information systems (SIA) has a positive effect on the quality of financial statements while competence has a negative effect on the quality of financial statements. Transparency variables are proven to moderate the relationship between the use of technology-based SIA and competence on the quality of financial statements.


Novelty: The novelty of this research, the researcher adds a moderating variable of tranparancy and report quality.

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Published
2024-04-30
How to Cite
CHASBIANDANI, Tryas; AMBARWATI, Sri; ASTUTI, Tri. Utilization Of Computer-Based Accounting Information Systems And Competency Towards Financial Report Transparency With Financial Report Quality As A Moderation Variable. International Journal of Business and Technology Management, [S.l.], v. 6, n. 1, p. 667-681, apr. 2024. ISSN 2682-7646. Available at: <https://myjms.mohe.gov.my/index.php/ijbtm/article/view/26296>. Date accessed: 15 june 2024.
Section
English Section