Analisis Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan, Pengendalian Internal, Kualitas Laporan Keuangan, Penilaian Kinerja, dan Proses Transaksi Keuangan Pada Perusahaan Manufaktur di Batam

Santi, Santi (2012) Analisis Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan, Pengendalian Internal, Kualitas Laporan Keuangan, Penilaian Kinerja, dan Proses Transaksi Keuangan Pada Perusahaan Manufaktur di Batam. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The main purpose of this study is to examine the effectiveness of accounting information systems towards decision making, internal controls, quality of the financial reports, performance measures, and financial transaction processes. This research object consists of 79 large firms listed in Dinas Perindustrian dan Perdagangan (Disperindag) Batam of the year 2011. Samples used in this study were selected using purposive sampling. The results of this study indicate that accounting information systems does have significant influence on decision making, internal controls, quality of the financial reports, and performance measures. The result of this study did not show any significant influence on financial transaction processes. Keywords: Accounting information systems, decision making, internal controls, quality of financial reports, performance measures, transaction processes.

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