This study aimed to tnvestiqate the influence of information systems for financial reporting manager's honesty. Based on the agency theory as grand theory, it can be drawn a relationship between two variables, namely : information systems and fairness of financial reports to the manager/principal (owner).
Based on theory study, it can be formulated that the consalidated financial managers were more honest when there are no information systems; and compared coarse information system with precise information system.
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