Quality Of Financial Statements Affected By Influence Of Leadership And Application Of Accounting Information Systems (Surveys In The Data Processing Center And Tax Revenue Center Of The Directorate General Of Taxation Of The Ministry Of Finance Of The Republic Of Indonesia)
Resumen
This study aims to determine the effect of leadership and application of ac- counting information systems on the quality of financial statements (surveys in the data processing center and tax revenue center of the Directorate Gener- al of Taxation of the Ministry of Finance of the Republic of Indonesia) where this type of research is quantitative research in the form of explanatory, quan- titative research is a form of explanatory or problem solving model and analy- sis conducted using statistical analysis empirically to examine the relationship between research variables with the population in this study are employees in the data processing center and income center taxation directorate general taxation ministry of finance of the Republic of Indonesia) 80 people and with a sample that used in this study were 67 respondents. Based on the results of the study it can be concluded that there is an influence of leadership and applica- tion of accounting information systems on the quality of financial statements (survey at the data processing and taxation center of the Ministry of Finance of the Directorate General of Finance of the Republic of Indonesia)Citas
. Abdallah, Ahmad A.J. 2013. The Impact Of Using Accounting Information Systems On The Quality Of Financial Statements Submitted To The Income And Sales Tax Department In Jordan. European Scientific Journal. Vol.1. 1857 – 7881.
. Müller, V.O. 2014. The impact of IFRS adoption on the quality of consolidated financial reporting. 2nd World Conference On Business, Economics And Management –WCBEM. Procedia - Social and Behavio- ral Sciences 109 P. 976–982.
. Juwita, Rukmi. 2013. The Effect of Implementation of Govern- ment Accounting Standards and Accounting Information Systems on the Quality of Financial Statements. Triikonomika Volume 12. No. 2. page. 201-214
. Appelbaum, D. Kogan, A. Vasarhelyi, M. Yan, Z. 2017. Impact Of Business Analytics And Enterprise Systems On Managerial Accounting. International Journal of Accounting Information Systems. Vol. 25. 29-44. [5]. Saeidi, H. 2014. The Impact Of Accounting Information systems on financial Performance A Case Study Of Tcs India. Indian Journal of Fundamental and Applied Life Sciences. Vol. 4 (S4), pp. 412-417.
. Hall, J.A. 2011. Accounting Information Systems. Seventh Edi- tion. South-Western Cengage Learning.
. Kocsis, D. 2019. A conceptual foundation of design and imple- mentation research in accounting information systems. International Jour- nal of Accounting Information Systems. Pp. 1-10.
. Turner, L. Weickgenannt, A. Copeland, M.K. 2017. Accounting Information Systems Controls And Processes. Third Edition. John Wiley & Sons, Inc.
. Adu, K & Bawumia, M. 2015. Key Determinants of National De- velopment Historical Perspectives and Implications for Developing Econ- omies. Gower Publishing Limited.
. Marshall, E.S. 2011. Transformational leadership in nursing: from expert clinician to influential leader. Springer Publishing Company, LLC.
. Beach, L.R. 2006. Leadership and the Art Of Change A Practical Guide to Organizational Transformation. Sage Publications, Inc.
. Judge, T.A & Piccolo, R.F. 2004. Transformational and Transac- tional Leadership: A Meta-Analytic Test ofTheir Relative Validity. Journal of Applied PsychologyCopyright. Vol. 89. No. 5. 755–768.
. Ali, Akbar. 2012. Leadership and its Influence in Organizations-A Review of Intellections. International Journal of Learning & Develop- ment. Vol. 2, No. 6. 73-85.
. Khuong, M.N. & Hoang, D.T. 2015. The Effects of Leadership Styles on Employee Motivation in Auditing Companies in Ho Chi Minh City, Vietnam. International Journal of Trade, Economics and Finance, Vol. 6, No. 4. 210-217.
. Herath, S.K. & Albarqi, N. 2017. Financial Reporting Quality: A Literature Review. International Journal of Business Management and Commerce Vol. 2 No. 2. 1-14.
. Ahmed Hani Al-Dmour, A.H. Abbod, M. Al Qadi, N.S. 2018. The Impact Of The Quality Of Financial Reporting On Non-Financial Busi- ness Performance And The Role Of Organizations Demographic’ Attrib- utes (Type, Size And Experience). Academy of Accounting and Financial Studies Journal Volume 22. Number 1. 1-18.
. Wahyudin, A. & Fitriana. 2017. Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga. Accounting Analysis Journal. Volume 6.1.27-38.
. Wood, F. Horner. D. 2010. Business Accounting Basics. United Kingdom. Pearson Education Limited.
. Angela, W. & Aryancana, R. 2017. The Effect Of Financial Re- porting Quality On Financing And Investment. Etikonomi Vol. 16 No. 1. 81-92.
. Karunia, A.P. Payamta & Sutaryo. 2019. The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Govern- ment Financial Statement Quality Improved?. Journal of Accounting and Investment, vol. 20 no. 2. 26-43.
. Mardinan, T. Dahlan, M. & Fitriyah, F.K. 2018. Effect of Human Resources, Leadership Style, The Use of Information Technology and In- ternal Control on the Quality of Financial Statements. Journal of Account- ing Auditing and Business. Vo.1, No.1. 43-57.
. Mulyani, S, & Endraria., 2017. The Empirical Testing for the Ef- fect of Organizational Commitment and Leadership Style on the Imple- mentation Success of Enterprise Resource Planning (ERP) Systems and its Implications on the Quality of Accounting Information. Journal Of Engi- neering And Applied Science. Vol. 12. No. 20. 2017. Pp 5196-5204
. Iriyadi & Yadiati, W. 2012. The Influence of Transformation- al Leadership, Audit Committees’ Role and Internal Control Toward Fi- nancial Reporting Quality and Its Implication on Investment Efficiency (Survey on Indonesia State Owned Companies of Non Public Service and Non Financial). International Journal of Applied Business and Economic Research. Volume 15. Number 6. 1-26.
. Al-Dmour, A. 2018. The Impact Of The Reliability Of The Ac- counting Information System Upon The Business Performance Via The Mediating Role Of The Quality Of Financial Reporting. The International Journal of Accounting and Business Society. Vol.26 No.1. 56-88.
. Beg, K. 2018. Impact of Accounting Information System on the Financial Performance of Selected FMCG Companies. Asian Journal of Applied Science and Technology (AJAST) (Open Access Quarterly Inter- national Journal) Volume 2. Issue 3. Pages 08-17.
. Fery, I. 2018. The Influence of Organizational Commitment to Im- plementation Accounting Information Systems and its Impact against the Company’s Financial Performance (Survey on BUMN in Indonesia). Ac- count and Financial Management Journal. Volume 3 Issue 01. Page No.- 1290-1300.
. Kothari, C.R. 2004. Research Methodology-Methods & Tech- niques. New Age International (P) Ltd., Publishers.
. Ghozali, Imam, 2014. Structural Equation Modeling; Alternative methods with Partial Least Square (PLS) are equipped with Smartpls 3.0 Software. 2014 Xlstat and WarpPLS 4.0. 4th edition. Semarang. Dipone- goro Semarang Publishing Board.
