Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables

Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables

Leadership, Organizational Culture, Human ResourceCompetence, Quality of Financial Reports, Accounting Information System

Theobjective..of this study is to prove empirically the influence.of leadership, organizational.culture, and.human resource competence on the.quality of financial reports which was mediated by accounting information systems. This study applied purposive sampling method. Researchers conducted a survey towards 31 Regional Apparatus Organizations (OPD) in the Serang city and research sample involved the head of finance department and the treasurer. Data was collected through interviews and distributing questionnaires, thenxanalyzed using SEMxPLS with SmartPLS software versionx3.2.8. Thexresults.showed: (1) leadership, organizational culture, human resource competence, accounting information system had a positive and significant effect on the quality of financialreports, (2) leadership, organizational culture, human resource competence had a positive and significant effect on accounting information systems (3)the accounting information system wasnot able to mediate leadership with the quality of financial reports. (4)the accounting information system wasableto mediate organizational culture with the quality of financial reports, (5) the accounting information system wasnot able to mediate the competence of human resources with the quality of financial reports.

Tania Lydianti Budiman1, Apollo Daito2

https://dinastipub.org/DIJEFA/article/view/1195/816

Mercu.Buana University

01 April 2022

Tania Lydianti Budiman1

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