Analisis Pengaruh Sistem Informasi Akuntansi Terhadap Pelaporan Keuangan Pada Kantor Kesehatan Pelabuhan Kelas III Merauke

Abstrak

The aim of this research is to analyze the influence of the Accounting Information System on the Quality of Financial Reports at the Merauke Class III Port Health Office. The research population was 35 employees, the respondents for this research were saturated samples. The data analysis technique used was simple linear regression analysis, testing validity, reliability and classical assumptions, and hypothesis testing, namely the T test and coefficient of determination (R2). There is an influence of the Accounting Information System variable on the variable Quality of Financial Reports of the Merauke Class III Port Health Office with the linear equation Y = 39.466 + 0.196 x.

The regression coefficient of the Accounting Information System on the Quality of the Financial Reports of the Merauke Class III Port Health Office has been tested using the t-test, it was found that the t value was greater than the t table value (2,161 > 1.692). Thus, the regression coefficient value of the Accounting Information System had a significant effect on the Quality of the Report Merauke Class III Port Health Office finances with an accuracy of 95% and an alpha of 5%. The influence in percent is 23.9% while the remaining 76.1% is determined by other factors which are not yet known because they are not included in this research.