Pengaruh reliabilitas sistem informasi akuntansi terhadap kualitas laporan keuangan (studi kasus di PT. Agung Sedayu Group) = The impact of accounting information system reliability on the quality of financial statements (the case study on PT. Agung Sedayu Group)

Reksosamudro, Claudia Alexandra Widodo and Wijaya, Pearla and Kunala, Theresa Nathania (2019) Pengaruh reliabilitas sistem informasi akuntansi terhadap kualitas laporan keuangan (studi kasus di PT. Agung Sedayu Group) = The impact of accounting information system reliability on the quality of financial statements (the case study on PT. Agung Sedayu Group). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menganalisis dampak dari reliabilitas sistem informasi akuntansi terhadap kualitas laporan keuangan di PT Agung Sedayu Group. PT Agung Sedayu Group adalah pengembang real estate yang beroperasi di Indonesia. Perusahaan menggunakan sistem informasi akuntansi in-house yang dirancang sesuai dengan kebutuhan pengguna sistem. Pengaruh kualitas data terhadap kualitas keputusan yang diambil oleh manajemen mendorong tuntutan untuk pengujian terhadap reliabilitas sistem informasi akuntansi guna meningkatkan kualitas keputusan yang diambil yang berdasarkan data yang telah disajikan dalam laporan keuangan. Sistem informasi akuntansi perusahaan bergantung pada sifat sistem, input data, dan metode keamanan untuk menjaga keandalannya. Penelitian ini menggunakan metode deskriptif kualitatif dalam bentuk kuesioner dan wawancara semiterstruktur dengan karyawan PT Agung Sedayu Group sebagai sumber data. Hasil analisis dari tanggapan tersebut menunjukkan bahwa sistem informasi akuntansi perusahaan memiliki dampak luas pada pencapaian karakteristik kualitatif dari laporan keuangan. Hasil analisis menunjukkan bahwa sifat sistem informasi akuntansi memiliki pengaruh terendah pada kualitas laporan keuangan sedangkan keamanan sistem informasi akuntansi memiliki pengaruh tertinggi pada kualitas laporan keuangan perusahaan. Berdasarkan analisis tersebut, penulis menyimpulkan bahwa kualitas laporan keuangan dapat ditingkatkan melalui peningkatan komponen sistem informasi akuntansi yang andal, yaitu sifat, input, dan keamanan. / This research analyzes the impact of a reliable accounting information system on the quality of financial statements in PT Agung Sedayu Group. As a real estate developer that operates in Indonesia, the company uses an in-house accounting information system that was custom-built to the needs of users. As the quality of data influences the quality of decisions, the evaluation of a system’s reliability is required to improve the quality of decisions derived from the data presented in the financial statements. The company’s accounting information system relies on the system’s nature, input, and security to maintain its reliability. The research used a descriptive qualitative method through semi-structured interviews and questionnaires with six employees of PT Agung Sedayu Group to collect data. The analysis indicates that the company’s accounting information system has a pervasive impact on achieving the qualitative characteristics of financial statements. The analysis shows that the nature of an accounting information system has the least impact while security has the highest impact on the quality of financial statements. Thus, the writers conclude that improvement in the components of a reliable accounting information system has an impact on the quality of financial statements.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Reksosamudro, Claudia Alexandra WidodoNIM00000023574alexandrac.reks@gmail.com
Wijaya, PearlaNIM00000022493pearlawijaya@yahoo.com
Kunala, Theresa NathaniaNIM00000022970theresakwee98@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorButarbutar, FerdinandNIDN8864930017UNSPECIFIED
Uncontrolled Keywords: accounting information system; financial statements
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 3282 not found.
Date Deposited: 10 Feb 2020 02:10
Last Modified: 21 Apr 2020 05:21
URI: http://repository.uph.edu/id/eprint/6926

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