This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.
本研究旨在确定预算参与、预算重视和信息不对称对Sleman OPD预算松弛的影响。本研究使用问卷形式的原始数据。研究样本为60名受访者，涉及Sleman OPD参与预算流程的员工。样本选取采用有目的的抽样方法，并有标准，即任职一年以上的办公室/机构负责人、财务主任、规划主任和规划人员。数据分析使用SPSS Version 26，使用多元线性回归进行假设检验。研究表明，预算参与对预算松弛对Sleman的OPD没有影响。然而，预算强调和信息不对称对预算松弛对Sleman的OPD有显著的正向影响。
{"title":"Faktor-faktor yang mempengaruhi budgetary slack","authors":"Ningrum Pramudiati, Afida Erlinawati","doi":"10.36067/jbis.v3i2.101","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.101","url":null,"abstract":"This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130573737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.
{"title":"Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi","authors":"Suparjito Bin Karnoto","doi":"10.36067/jbis.v3i2.106","DOIUrl":"https://doi.org/10.36067/jbis.v3i2.106","url":null,"abstract":"This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123095943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This aim of this research to know the effect of human resources quality, information technology utilization, internal control systems and supervision of the reliability and timeliness in regional financial reporting. The research was done in Organisasi Perangkat Daerah OPD Bantul. The obtained by questionnaires distributed to 129 respondents employee of the finance / accounting department. The method used in this research is multiple linear regression method. The results shows that first the of human resources quality, internal control systems, and supervision is significantly affected to the reliability and timeliness of regional financial reporting. Both the human resources quality, information technology utilization, and supervision do not affected to the reliability and timeliness of regional financial reporting. Keywords: human resources quality, information technology utilization, internal control systems, supervision, reliability and timeliness
本研究的目的是了解人力资源素质、信息技术利用、内部控制制度和监督对区域财务报告可靠性和及时性的影响。这项研究是在organisation Perangkat Daerah OPD Bantul进行的。通过对129名财务/会计部门员工进行问卷调查获得。本研究采用的方法是多元线性回归方法。结果表明:第一，人力资源质量、内部控制制度和监督对区域财务报告的可靠性和及时性有显著影响;人力资源素质、信息技术利用和监管对区域财务报告的可靠性和及时性没有影响。关键词:人力资源质量，信息技术利用，内部控制制度，监督，可靠性和及时性
{"title":"Pengujian kualitas informasi laporan keuangan pada organisasi perangkat daerah","authors":"S. Widodo","doi":"10.36067/JBIS.V3I1.95","DOIUrl":"https://doi.org/10.36067/JBIS.V3I1.95","url":null,"abstract":"This aim of this research to know the effect of human resources quality, information technology utilization, internal control systems and supervision of the reliability and timeliness in regional financial reporting. The research was done in Organisasi Perangkat Daerah OPD Bantul. The obtained by questionnaires distributed to 129 respondents employee of the finance / accounting department. The method used in this research is multiple linear regression method. The results shows that first the of human resources quality, internal control systems, and supervision is significantly affected to the reliability and timeliness of regional financial reporting. Both the human resources quality, information technology utilization, and supervision do not affected to the reliability and timeliness of regional financial reporting. \u0000Keywords: human resources quality, information technology utilization, internal control systems, supervision, reliability and timeliness","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126338760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fatahillah Akbar Kalam, Titik Kusmantini, Sri Isworo Ediningsih
The purposes of this research are to determine the effect of Information Sharing and Product Quality with the mediation of Conformance Quality. The type of this research is observatory research, with a quantitative method approach. The research took place at Sleman, Yogyakarta. The size of the samples 65 coffee shops. The sampling technique uses convenience sampling. The data analysis techniques used in this research are path analysis and linear regression. The results of this research show that there is a significant effect of information sharing and conformance quality on product quality. There is a significant effect of information sharing on conformance quality. There is a significant effect of conformance quality as the mediation of information sharing and product quality. The result of this research demonstrated there is an effect on each other variables.
{"title":"Pengaruh berbagi informasi terhadap kualitas produk yang dimediasi oleh keselarasan kualitas: Studi pada Kedai Kopi di Kabupaten Sleman, D. I. Yogyakarta","authors":"Fatahillah Akbar Kalam, Titik Kusmantini, Sri Isworo Ediningsih","doi":"10.36067/JBIS.V1I2.30","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.30","url":null,"abstract":"The purposes of this research are to determine the effect of Information Sharing and Product Quality with the mediation of Conformance Quality. The type of this research is observatory research, with a quantitative method approach. The research took place at Sleman, Yogyakarta. The size of the samples 65 coffee shops. The sampling technique uses convenience sampling. The data analysis techniques used in this research are path analysis and linear regression. The results of this research show that there is a significant effect of information sharing and conformance quality on product quality. There is a significant effect of information sharing on conformance quality. There is a significant effect of conformance quality as the mediation of information sharing and product quality. The result of this research demonstrated there is an effect on each other variables.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114251875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.
{"title":"Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports","authors":"Hari Purnama, Putri Alfina","doi":"10.36067/JBIS.V1I2.24","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.24","url":null,"abstract":"Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126748551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future.
{"title":"Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia","authors":"Yennisa Yennisa, Maisyaroh Maisyaroh","doi":"10.36067/JBIS.V1I2.22","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.22","url":null,"abstract":"\u0000This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future. \u0000 ","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125157643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.
{"title":"Diamond fraud analysis in detecting financial statement fraud","authors":"R. E. Diansari, Arum Tri Wijaya","doi":"10.36067/JBIS.V1I2.23","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.23","url":null,"abstract":"\u0000This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"972 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116444859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.
{"title":"Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta)","authors":"Septiani Rahayu, S. Widodo, Enita Binawati","doi":"10.36067/JBIS.V1I2.26","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.26","url":null,"abstract":"This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133586623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.
{"title":"Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar","authors":"Agnes Utari Widyaningdyah","doi":"10.36067/JBIS.V1I2.25","DOIUrl":"https://doi.org/10.36067/JBIS.V1I2.25","url":null,"abstract":"The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125047146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.
本研究旨在确定权责发生制应用、内部控制、IT利用和人力资源胜任力对财务报表信息质量的影响。本研究采用原始数据来源的定量研究方法。本研究的种群为slman摄政的29只Perangkat Daerah (OPD)。本研究的样本为107人，采用有目的的抽样。本研究采用问卷调查的方式收集数据。数据分析采用多元回归。本研究结果表明，权责发生制应用、IT利用和人力资源胜任力对财务报表信息质量有正向影响，而内部控制对财务报表信息质量无显著影响。
{"title":"Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan?","authors":"E. Wahyuni, S. Widodo","doi":"10.36067/JBIS.V1I1.10","DOIUrl":"https://doi.org/10.36067/JBIS.V1I1.10","url":null,"abstract":"This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133916075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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