PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR DESA KECAMATAN PANGEAN

Abstract

This study aims to determine the effect of accounting understanding and accounting information systems on the quality of financial reports at the Pangean District Village Office. The sample was drawn using a purposive sampling method, involving all 31 finance and treasurer employees in all villages in Pangean District, Kuantan Singingi Regency. Based on the results of simultaneous tests, accounting understanding and accounting information systems significantly influence financial report quality. Meanwhile, partially, accounting understanding and accounting information systems also significantly influence financial report quality. The R-square test value of 0.574 indicates that the variables accounting understanding and accounting information systems explain 57.4% of their influence on financial report quality. The remaining 42.6% is explained by other variables not included in this research model.