Open AccessTHE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY
Author(s) -
Fajar Adiyanto
Publication year - 2019
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v3i1.16625
Subject(s) - business administration , quality (philosophy) , business , accounting , test (biology) , sample (material) , population , psychology , sociology , physics , demography , paleontology , quantum mechanics , biology , thermodynamics
ABSTRAKPenelitian ini dilakukan untuk 1) menguji dan menganalisis pengaruh tingkat pendidikan terhadap kualitas laporan keuangan; 2) menguji dan menganalisis pengaruh pengalaman kerja terhadap kualitas laporan keuangan; 3) menguji dan menganalisis pengaruh sistem informasi akuntansi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja dibagian keuangan kecamatan di Surakarta sample yang berjumlah 30 pegawai, dimana seluruh populasi tersebut diambil untuk dijadikan sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis hipotesis menunjukkan bahwa pengalaman kerja (H2), dan pemahaman sistem informasi akuntansi (H3) yang berpengaruh terhadap kualitas laporan keuangan, sedangkan variabel tingkat pendidikan (H1) tidak berpengaruh terhadap kualitas laporan keuangan. Kata kunci: Tingkat pendidikan, Pengalaman Kerja, Pemahaman Sistem Informasi Akuntansi, Kualitas Laporan Keuangan ABSTRACTThis study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality. Keywords: Educational level, work experience, accounting information system comprehension, financial report quality