PENGARUH SISTEM INFORMASI TERHADAP KEJUJURAN LAPORAN KEUANGAN MANAGER: SEBUAH PERSPEKTIF PERILAKU
PENGARUH SISTEM INFORMASI TERHADAP KEJUJURAN LAPORAN KEUANGAN MANAGER: SEBUAH PERSPEKTIF PERILAKU
Abstract
This study aimed to tnvestiqate the influence of information systems for financial reporting manager's honesty. Based on the agency theory as grand theory, it can be drawn a relationship between two variables, namely : information systems and fairness of financial reports to the manager/principal (owner).
Based on theory study, it can be formulated that the consalidated financial managers were more honest when there are no information systems; and compared coarse information system with precise information system.
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