Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan pada PT. PP (Persero) Tbk. Proyek Pelabuhan Sibolga

Abstract

The problem in this study is whether the effectiveness of the accounting information system has significant effect on the quality of financial statements at PT.PP (Persero) Tbk. Sibolga Port Project. The purpose of this study is to determine whether the effect of the accounting information system is significant on the quality of financial statements at PT.PP (Persero) Tbk. Sibolga Port Project. In conducting research that is the object of research is the effectiveness of accounting information system and the quality of financial statements. The population in PT.PP (Persero) Tbk. Sibolga Port Project is 46 people and researchers take samples in the accounting and finance department as well as managers and employees as many as 46 people. The researchers determines the hypothesis, namely “the effectiveness of the accounting information system at PT.PP (Persero) Tbk. Sibolga Port Project”. This hypothesis is tested by associative method with quantitative approach. The statistical test used is simple linear regression analysis. Data collection was carried out in the form of field research namely questionnaires, observation, documentation, and also library research. The conclusions of the study show (1) the most influential variable in the effectiveness of the accounting information system is accurate (2) the most influential in the variable quality of financial statements is reliability. And there is a positive and significant influence between the effectiveness of the accounting information system on the quality of financial statements. This is seen from the coefficient of determination (R square) of 0,631 which means that is equal to 63,1% the effectiveness variable of the accounting information system can explain the high quality of financial statements an the remaining 36,9% is explained by other variables not examined in the study.