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PENGARUH SISTEM INFORMASI AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. TELEKOMUNIKASI INDONESIA BANDUNG

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ABSTRACT THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL STATEMENTS AT PT. TELEKOMUNIKASI INDONESIA BANDUNG Arranged by : Firnaldo Lesda Aprian NIM: 1432172 This study discusses the importance of applying accounting information systems to the quality of financial statements at PT. Telekomunikasi Indonesia Bandung. The research used in this research is descriptive and verification analysis using primary data. The statistical analysis used in this study is a simple linear regression analysis test, testing, testing hypotheses using t test and analysis of the coefficient of determination. The population of this research is the accounting department at PT. Telekomunikasi Indonesia Bandung received 51 employees with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be known about accounting information systems and good corporate governance, each significantly related to the quality of the financial statements of PT Telekomunikasi Indonesia Bandung with a positive direction. Simultaneously accounting information systems and good corporate governance significantly influence the quality of financial statements at PT Telekomunikasi Indonesia Bandung with a significance value of 0.2. Accounting Information Systems and Good Corporate Governance provide a simultaneous effect of 82.9% on the Quality of Financial Statements, while the remaining 17.1% is needed by other factors not understood in this study. Keywords : Application of Accounting Information Systems, Good Corporate Governance, Quality of Financial Statements.