The EFFECT OF THE IMPLEMENTATION OF TRANSPARENCY AND ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS
Abstract
Problems regarding the quality of financial reports are still repeated. One of them is a start-up company that is threatened with being removed from the stock list because it has inflated its revenue. This study aims to examine the effect of the Implementation of transparency and accounting information systems on the quality of financial reports. The population in this study is a technology-based start-up company in Jakarta. The sampling technique was purposive sampling and obtained a sample of 32 companies. Methods of data analysis in this study using smartPLS 3.0 software. The results of the study conclude that the Implementation of transparency has no significant effect on the quality of financial reports, while the Implementation of accounting information systems has a significant effect on the quality of financial reports.
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