信息技术在产生高质量财务报表方面的作用、会计理解和学分

Evi Juita Wailan' An
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引用次数: 0

摘要

本研究旨在确定并分析资讯科技、信贷数量和会计理解对棉兰市中小微企业部编制高品质财务报表的影响。本研究采用的抽样方法是简单随机抽样。本次研究的人口总数为棉兰市中小微企业部的100人。本研究采用的研究类型是通过测试两阶段方法进行定量研究。分析结果表明,信息技术、信贷数量对财务报表质量有正向影响。会计理解对财务报表质量的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas
This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage  approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
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