Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism
DOI:
https://doi.org/10.26740/jaj.v15n2.p104-117Keywords:
Business Processes, Financial Report Quality, AIS ManagementAbstract
ntroduction/Main Objectives: This research aims to determine and analyze the influence of
business processes on the quality of financial reports. Background Problems: Business processes
on the quality of financial reports were done through the mediation of the Accounting Information
System (AIS). Research Methods: The data used in this study were primary data obtained from the
responses of respondents to questionnaires sent to managers and accounting and finance staff in
vocational education in Tegal. The data analysis method used was descriptive verification with a
quantitative approach. Data were processed using SmartPLS software version 4.0.9.5.
Finding/Results: The study's results indicated that business processes had a significant favourable
influence on AIS management. AIS management had a significant favourable influence on the quality
of financial reports, while business processes had a direct, significant favourable influence on the
quality of financial reports. Conclusion: AIS had been proven to mediate the influence of business
processes on the quality of financial reports
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