The Effect of the Application of Accounting Information Systems on the Quality of Financial Statements of PT Angkasa Pura Logistics Branch Bali

Dewi, Ni Made Ayu Chintya and Karman, I Wayan and Wahyuni, Luh Mei (2022) The Effect of the Application of Accounting Information Systems on the Quality of Financial Statements of PT Angkasa Pura Logistics Branch Bali. Repositori Politeknik Negeri Bali.

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Abstract

There are still many found that the performance of the accounting information system at PT. Angkasa Pura Logistik Bali Branch which is caused by several factors. Accounting information system at PT. APLog still uses a manual system where this makes employees slow which results in slow financial reporting to the center. The impact that will occur is that the company does not have accurate and reliable information. But recently in October 2021 PT. APLog updates the manual accounting information system into a computer-based accounting information system. The computer-based accounting information system for inputting financial statements uses the SAP (System Application and Product in Data Processing). This study aims to determine the effect of the application of accounting information systems on the quality of the financial statements of PT. Angkasa Pura Logistics Bali Branch. The population in this study were all employees of PT. Angkasa Pura Logistik Bali Branch, totaling 35 people. This research was conducted using primary data collected from the questionnaire instrument PT. Angkasa Pura Logistics Bali Branch. This study uses two variables, namely the accounting information system (X), and the quality of financial reports (Y). Statistical analysis used in this research is simple linear regression analysis test, hypothesis testing using t test and determinant coefficient test. The results of the study stated that the Accounting Information System variable had a positive and significant effect on the Financial Statement Quality variable. Thus, the hypothesis in this study which states the Effect of Accounting Information Systems (X) on the Quality of Financial Statements (Y) is acceptable.

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