Pengaruh Kualitas Pengguna Sistem Informasi Akuntansi Terhadap Kualitas Pelaporan Keuangan Pada PT. Semen Baturaja (Persero) Tbk. Pabrik Panjang Provinsi Lampung

Sari

Abstract. The objective of the study was to demonstrate empirical proof about the effect of quality of
information system user towards quality of financial reporting of PT. Semen Baturaja (Limited
Liability) Panjang Factory of Lampung Province. Research population consisted of branch head,
coordinators and all employees involved in the use of accountancy information system at PT. Semen
Baturaja (Limited Liability) Panjang Factory of Lampung Province amounting to 45 people. Analysis
was done through double linear regression with T Test and F Test.
Partially, the result of study showed that education of user (X1), training of user (X2) and intensity of
user (X3) did not affect quality of financial reporting at PT. Semen Baturaja (Limited Liability)
Panjang Factory of Lampung Province. Meanwhile, top management support (X4) partially influenced
quality of financial reporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of Lampung
Province. Simultaneously, quality of accountancy information system uscr consisting variables such as
user education, user training, user intensity, top management support influenced quality of financial
reporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of Lampung Province.