The Efect of Fraud Prevention and Organizational Culture On The Quality Of Financial Reporting with Accounting Information Systems As Moderating Variables

Abstract

Purpose – This study aims to obtain empirical evidence of the effect of fraud prevention and organizational culture on reporting quality with accounting information systems as moderating variables.

Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees of PT. Teladan Prima Agro, PT Selaintai Agro Lestari and PT. Guna Agung Semesta, namely 110 questionnaire distributed via email and WhatsApp. Each questionnaire has 34 questions to be answered by respondents, to get the results of this study researchers used PLS SEM Version 3.0

Findings – This results of this study found that fraud prevention has a positive and insignificant effect on the quality of financial reporting, organizational culture has a significant positive effect on the quality of financial reporting, accounting information systems do not strengthen fraud prevention on quality of financial reporting and accounting information systems do not strengthen organizational culture on the quality of financial reporting.

Research limitations/implications – This study discusses the the quality of financial reporting and the factorrs that influence it at PT. Teladan Prima Agro, PT. Selantai Agro Lestari and PT. Guna Agung Semesta.