Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

• 발행기관: 한국유통과학회
• 저자명: Mardi MARDI Petrolis Nusa PERDANA Suparno SUPARNO Imam Aris MUNANDAR
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.12, 809~818쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.12.30

영문 초록

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

목차

1. Introduction

2. Literature Review

3. Research Methods and Materials

4. Results and Discussion

5. Conclusions

References

키워드

Accounting Information Systems Teamwork Internal Control Timeliness Financial Reporting