Comparison of the Information on Financial Statements for Small and Micro Medium Enterprises Before and After Using Accounting Information System in Kupang City

DOI

10.2991/assehr.k.210424.091How to use a DOI?

Keywords

differences, quality, information, financial statements

Abstract

The current research, entitled “Comparison of the Quality of Information on Financial Statements for Small and Micro Medium Enterprises Before and After Using the Accounting Information System in Kupang City”. The main problem formulation of this research is whether there is a difference in the quality of financial report information for small and medium enterprises before and after using the information system. Accounting in Kupang City”?. Meanwhile, the purpose of this study was to determine the differences in the quality of financial statement information for small and medium enterprises before and after using the accounting information system in Kupang City. The Data Analysis Technique method used first tested the research instrument (validity) and the normality test then the parametric statistical t-test (dependent sample test) using the SPSS 16 application. The results showed that the Shapiro Wilk normality test showed that the sig value of Shapiro Wilk before the Accounting Information System was 0.006 and after using the Accounting Information System it was 0.018 where> 0.005, which means that the two data were normally distributed and could be continued with paired samples test. The results of the Paired Sample Test show the Sig value. (2-tailed) of 0.000> 0.05, this shows that there is a significant difference in the quality of the financial statements of small and medium-sized businesses before and after using the Accounting Information System in Kupang City. The Small and Medium Enterprises in Kupang City can be applied to other Small and Micro Medium Enterprises in Kupang City. The results of this study are also in line with previous research on the application of accounting information systems.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Amram Rohi Bire
AU  - Jermias Alang
PY  - 2021
DA  - 2021/04/26
TI  - Comparison of the Information on Financial Statements for Small and Micro Medium Enterprises Before and After Using Accounting Information System in Kupang City
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 469
EP  - 472
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.091
DO  - 10.2991/assehr.k.210424.091
ID  - Bire2021
ER  -