THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

Mulyani, Sri and Arum, Enggar Diah Puspa (2016) THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY. International Journal of Applied Business and Economic Research, 14 (1). pp. 181-190. ISSN 0972-7302

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Official URL: http://serialsjournals.com/serialjournalmanager/pd...

Abstract

Abstract: The purpose of this study is to examine the influence of manager competency and internal control effectiveness toward accounting information quality. Research was conducted on 87 companies listed in the Indonesia Stock Exchange and analyzed using SEM-PLS method. The empirical results indicate that manager competency and internal control effectiveness have a positive and significant effect on accounting information quality. Keywords: manager competency, internal control effectiveness, accounting information quality

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: ENGGAR DIAH PUSPA ARUM
Date Deposited: 08 Jun 2017 06:42
Last Modified: 08 Jun 2017 06:42
URI: http://repository.unja.ac.id/id/eprint/668

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