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Mat Juri
Politeknik Negeri Samarinda
Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Journal : International Journal of Artificial Intelligence Research

 1 
Determinant Analysis of the Quality of Company Financial Reports in East Kalimantan, Indonesia Mat Juri; La Ode Hasiara; Noor Fachman Tjetje; Muhammad Suyudi
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.603

Abstract

The objectives of this study were to establish Management Commitment (MC), human capital, knowledge, honesty, and communication, either directly or indirectly. This study used a quantitative approach with a Structural Equation Modeling (SEM) model. The results of this study showed that: 1) Mana¬gement Commitment, accounting standards, and human capital has a positive and significant im¬pact on the quality of financial reports, 2) Accounting knowledge, Management Commitment, and human capital have a significant positive impact on the quality of communication, 3) Accounting know¬¬ledge and communication does not affect the quality of financial reports, 4) Human capital does not affect the quality of communication. It was concluded that Management Commitment, human capital, and accounting knowledge dominate the quality of the financial reports
Analysis of Factors Influencing the Quality of Local Government Financial Reports Yunus Tulak Tandirerun; La Ode Hasiara; Noor Fachman Tjete; Mat Juri
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.605

Abstract

This study intends to determine and analyze the influence and relationship: between information technology, internal control system, Parameters of Government Accounting, Quality of financial reports, information technology, System internal control, direct implementation of Government Accounting Standards, the indirect relationship of information technology, System control indirect relationship, indirect effect on the implementation of Government Accounting Standard through indirect effect on information technology. This study employs a quantitative approach based on Partial Least Squares (PLS). Examined from the perspective of the first equation, this study's findings reveal that organizational commitment, information technology, and internal control systems have direct and significant effects on the quality of financial reports. Implementing government accounting standards concurrently enhances the quality of financial reports. In contrast to the second equation, which indicates that organizational commitment and technology have a significant effect on good governance, control has a positive and insignificant effect on good governance, whereas accounting parameter implementation has a negative and insignificant effect on good governance. In addition, organizational commitment, the use of technology, and internal control have a significant impact on the quality of financial reporting, an indicator of effective governance. In contrast, the use of accounting principles has a positive and insignificant effect on excellent governance management through the quality of financial reporting
Co-Authors Achmad Rudzali Cindy Nur Fatimah Ibrahim Musa La Ode Hasiara Mayang Arianda Chairunnisa Muhammad Suyudi Noor Fachman Tjete Noor Fachman Tjetje Rahmawati Fitriana Renny Augustini Putri Sulfiana Sulfiana Verawati Verawati Yunus Tulak Tandirerun