Journal of Engineering and Applied Sciences

Year: 2020
Volume: 15
Issue: 18
Page No. 3290 - 3297

Effect of Leadership and Application of Accounting Information Systems on the Quality of Financial Reporting (Surveys at the Data Processing Center and Tax Receipts Center of the Directorate General of Tax, Ministry of Finance of the Republic of Indonesia)

Authors : Endraria and Lutfi Kusuma Prayoga

References

Abdallah, A.A.J., 2013. The impact of using accounting information systems on the quality of financial statements submitted to the income and sales tax department in Jordan. Eur. Sci. J., Vol. 1,

Adu, K. and M. Bawumia, 2015. Key Determinants of National Development Historical Perspectives and Implications for Developing Economies. Gower Publishing Limited, Crowborough, England, UK.,.

Al-Dmour, A., 2019. The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. Int. J. Accounting Bus. Soc., 26: 78-111.
CrossRef  |  Direct Link  |  

Al-Dmour, A., M. Abbod and N. Al-Balqa, 2018. The impact of the quality of financial reporting on non-financial business performance and the role of organizations demographic attributes (type, size and experience). Acad. Accounting Financial Stud. J., 22: 1-16.
Direct Link  |  

Ali, A., 2012. Leadership and its influence in organizations-a review of intellections. Int. J. Learn. Dev., 2: 73-85.
Direct Link  |  

Angela, W. and R. Aryancana, 2017. The effect of financial reporting quality on financing and investment. Etikonomi, 16: 81-92.
Direct Link  |  

Beach, L.R., 2006. Leadership and the Art of Change a Practical Guide to Organizational Transformation. Sage Publications, Thousand Oaks, California, USA.,.

Beg, K., 2018. Impact of accounting information system on the financial performance of selected FMCG companies. Asian J. Applied Sci. Technol., 2: 8-17.
Direct Link  |  

Fery, I., 2018. The influence of organizational commitment to implementation accounting information systems and its impact against the company’s financial performance (survey on BUMN in Indonesia). Account Financial Manage. J., 3: 1290-1300.

Fitriana, F. and A. Wahyudin, 2017. Factors influencing the quality of financial reporting on local government of Purbalingga. Accounting Anal. J., 6: 27-38.
CrossRef  |  Direct Link  |  

Ghozali, I., 2014. Structural Equation Modeling; Alternative Methods with Partial Least Square (PLS) are Equipped with Smartpls 3.0 Software. 2014 Xlstat and WarpPLS 4.0. 4th Edn., Diponegoro Semarang Publishing Board, Semarang, Indonesia,.

Hall, J.A., 2011. Accounting Information System. 7th Edn., South Western Cengage Learning, USA., ISBN-13: 9781439078570.

Herath, S.K. and N. Albarqi, 2017. Financial reporting quality: A literature review. Int. J. Bus. Manage. Commerce, 2: 1-14.
Direct Link  |  

Iriyadi and W. Yadiati, 2012. The influence of transformational leadership, audit committees role and internal control toward financial reporting quality and its implication on investment efficiency (survey on Indonesia state owned companies of non public service and non financial). Int. J. Applied Bus. Econ. Res., 15: 1-26.

Judge, T.A. and R.F. Piccolo, 2004. Transformational and transactional leadership: A meta-analytic test of their relative validity. J. Applied Psychol., 89: 755-768.
CrossRef  |  Direct Link  |  

Juwita, R., 2013. The effect of implementation of government accounting standards and accounting information systems on the quality of financial statements. Triikonomika, 12: 201-214.

Karunia, A.P., Payamta and Sutaryo, 2019. The implementation of accrual-based accounting in Indonesian government: Has local government financial statement quality improved?. J. Accounting Investment, 20: 26-43.

Khuong, M.N. and D.T. Hoang, 2015. The effects of leadership styles on employee motivation in auditing companies in Ho Chi Minh City, Vietnam. Int. J. Trade Econ. Finance, 6: 210-217.
Direct Link  |  

Kocsis, D., 2019. A conceptual foundation of design and implementation research in accounting information systems. Int. J. Accounting Inf. Syst., Vol. 34, 10.1016/j.accinf.2019.06.003

Kothari, C.R., 204. Research Methodology-Methods & Techniques. New Age International Ltd., New Delhi, India,.

Mardinan, T., M. Dahlan and F.K. Fitriyah, 2018. Effect of human resources, leadership style, the use of information technology and internal control on the quality of financial statements. J. Accounting Auditing Bus., 1: 43-57.

Marshall, E.S., 2011. Transformational Leadership in Nursing: From Expert Clinician to Influential Leader. Springer Publishing Company, New York, USA.,.

Muller, V.O., 2014. The impact of IFRS adoption on the quality of consolidated financial reporting. Procedia Social Behav. Sci., 109: 976-982.
Direct Link  |  

Mulyani, S. and Endraria, 2017. The empirical testing for the effect of organizational commitment and leadership style on the implementation success of Enterprise Resource Planning (ERP) systems and its implications on the quality of accounting information. J. Eng. Appl. Sci., 12: 5196-5204.
Direct Link  |  

Saeidi, H., 2014. The impact of accounting information systems on financial performance-A case study of Tcs-India. Indian J. Fundamen. Applied Life Sci., 4: 412-417.
Direct Link  |  

Turner, L., A.B. Weickgenannt and M.K. Copeland, 2020. Accounting Information Systems: Controls and Processes. John Wiley & Sons, Hoboken, New Jersey,.

Wood, F. and D. Horner, 2010. Business Accounting Basics. Pearson Education Limited, England, UK.,.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved