Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kabupaten Teluk Bintuni

Abstract

Accounting Information System is an activity that is integrated with the mutual relationship between physical and non-physical components in managing transaction data starting from collecting information, processes and converting it into reports that can be used as a source of information related to company performance so that it can achieve the company's desired targets. Financial Statements are a form of reporting consisting of balance sheets and profit and loss calculations as well as reports of changes in equity. The balance sheet shows or describes the amount of assets, liabilities and equity of a company on a given date. The purpose of this study is to determine the effect of the application of accounting information systems on financial performance at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Teluk Bintuni Regency. The population in this study is all members in the Bintuni Bay DPMPTSP, with a sample of 30 people. Data analysis using analysis multiple linear regression. The results of this study show that Ha is accepted and H0 is rejected, so there is an influence of the accounting information system on the quality of financial reports at the Investment and One-Stop Integrated Service Office of Teluk Bintuni Regency.