Pengaruh Penerapan Good Corporate Governance Dan Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada PT Perkebunan Nusantara IV Medan

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan Good Corporate Governance , Penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif dan sumber data primer. Jenis data penelitian ini yaitu data kuantitatif. Populasi penelitian ini seluruh karyawan bagian akuntansi dan keuangan PT.Perkebunan Nusantara IV Medan. Sampel dalam penelitian berjumlah 30 responden dengan teknik pengambilan sampel purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial penerapan good corporate governance berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, secara parsial penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dan secara simultan penerapan good corporate governance, penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. The purpose of this study is to knows determine the effect of Good Corporate Governance, Accounting Information Systems Implementation on the Quality of Financial Statements. The type of research used in this research is associative research and primary data sources. This type of research data is quantitative data. The study population was all employees of the accounting and finance department of PT. Perkebunan Nusantara IV Medan. The sample in the study amounted to 30 respondents with a purposive sampling technique. The results of this study indicate that partially the implementation of good corporate governance has a positive and significant effect on the quality of financial reports, partially the application of accounting information systems has a positive and significant effect on the quality of financial reports. and simultaneously the implementation of good corporate governance, the application of accounting information systems has a positive and significant effect on the quality of financial reports.