The influence of accounitng information systems implementation and the effectiveness of internal control systems on the quality of financial statements : case study in PT. Garuda Indonesia (Persero), Tbk

This research aims to show the influence of accounting information systems implementation and the effectiveness of internal control systems that using 3 components of internal control that are control environment, risks assessment and monitoring to the quality of financial statements. This research uses the quantitative method that gathered by distributing the questionnaire directly to the respondents in PT Garuda Indonesia (persero), Tbk. The sampling technique is the purposive sampling taken 42 respondents on finance department. The data analysis for the hypothesis test uses the multiple regression analysis method. The reaserch result shows partial test that the accounting information systems implementation has significance value 0.004, the control environment has significance value 0.000, the risks assessments the value is 0.001. And the monitoring has significance value is 0.009. So that, all variables have partially significant positive influence to the quality of financial statements, and also it founded that the control environment as the most dominant independent variable influence to the quality of financial statements with the value as 0.379. The simultaneous test shows that the accounting information systems, control environment, risks assessments and monitoring has 0,000 significance value. Hence, the accounting information systems implementation and the effectiveness of internal control systems have simultaneously significance positive influence to the quality of financial statements