The Effect of Accounting Information Systems and Internal Control on The Quality of Financial Statements at PT Rohul Sawit Industri

Authors

  • Sri Wahyuni Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
  • Nofrianty Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
  • Arma Yuliza Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author

DOI:

https://doi.org/10.0000/IJECRE.v1.i2.a68

Keywords:

Accounting Information System, Internal Control, Quality of Financial Statements

Abstract

This study aims to analyze the effect of Accounting Information Systems and Internal Control on the Quality of Financial Statements at PT Rohul Sawit Industri. This research uses a quantitative approach with a survey method. The data used are primary data obtained through questionnaires distributed to 32 respondents selected using saturated sampling. Data analysis was conducted using the Partial Least Square (PLS) method with SmartPLS 4 software. The results show that partially, the Accounting Information System has a positive and significant effect on the Quality of Financial Statements, while Internal Control partially does not have a significant effect on the Quality of Financial Statements. However, simultaneously, Accounting Information Systems and Internal Control have a significant effect on the Quality of Financial Statements. The coefficient of determination (R²) of 0.681 indicates that 68.1% of the variation in the Quality of Financial Statements can be explained by the two independent variables, while the remaining 31.9% is influenced by other factors outside the research model.

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Published

2026-07-01

Issue

Vol. 1 No. 2 (2026): Juli 2026

Section

Articles

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Copyright (c) 2026 Sri Wahyuni, Nofrianty, Arma Yuliza (Author)

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

The Effect of Accounting Information Systems and Internal Control on The Quality of Financial Statements at PT Rohul Sawit Industri. (2026). Indonesian Journal of Exploration Creative Research, 1(2), 14-20. https://doi.org/10.0000/IJECRE.v1.i2.a68