Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as Mediation Variables

Rozmita Dewi Yuniarti Rozali, Ling Ling

2017

Abstract

This study aims to investigate the influence of the competence and certification of internal accountants as a presenter of financial reports on the quality of financial reporting information that is the end product of a task professionalism of accountants through the mediation of information technology. To achieve this objective of this study, data were collected from primary and secondary sources. The secondary sources were from textbooks, journals and published and unpublished thesis, and the internet study. The primary source involves a well-structured questionnaire, which is distributed to the respondents with the internal accounting profession that is responsible for presenting the financial statements in accordance with financial accounting standards in Indonesia, ranging from staffing levels up to the leaders involved in the preparation, implementation and reporting of financial statement information. The procedure of sample selection was purposive sampling and obtained a sample of 200 respondents using regression model path analysis. Analysis of the data using the program Statistical Package for Social Science (SPSS) version 19. The data, before being used to test the hypothesis, first tested for the validity and reliability testing, were collected through questionnaires. The results showed that the competence and certification of internal accountants have a positive significant effect on the quality of financial reporting information, while the internal auditor certification positive no significant effect on the quality of financial reporting information. Mediation of information technology as a positive influence on the relationship between competence and certification of internal accountant on the quality of financial reporting information. Based on these research, can provide input for the Indonesian Accountants Association (IAI), that in order to produce quality financial information for the users of the report can be done with the active participation of professional associations, education, business industry, and the government, as well as the internal accountants themselves to jointly interact together in forming a professional and qualified accountant.

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Paper Citation


in Harvard Style

Rozali R. and Ling L. (2017). Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as Mediation Variables.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 335-347. DOI: 10.5220/0007081903350347


in Bibtex Style

@conference{iciebp17,
author={Rozmita Dewi Yuniarti Rozali and Ling Ling},
title={Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as Mediation Variables},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={335-347},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081903350347},
isbn={978-989-758-315-5},
}


in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as Mediation Variables
SN - 978-989-758-315-5
AU - Rozali R.
AU - Ling L.
PY - 2017
SP - 335
EP - 347
DO - 10.5220/0007081903350347