Author

A. F. Anggraeni

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Open access Aug 2026

Detecting Accounting Information System Quality And Financial Report Quality: An Analysis Of Information Technology Implementation And Internal Control System

This study aims to examine the effect of Information Technology Implementation and Internal Control System on Accounting Information System (AIS) Quality and Financial Report Quality, and to analyze the role of AIS Quality in mediating the effect of Information Technology Implementation and Internal Control System on F...

A. F. Anggraeni, H. Prasetiawan · Dinasti Accounting Review · 0 citations

Open access Aug 2026

Determinant Accounting Information Systems (AIS) Quality and the Quality of Financial Reports: An Analysis of Good Corporate Governance (GCG)

This study aims to examine the influence of Good Corporate Governance (GCG) on the Quality of Accounting Information Systems (AIS), the influence of the Quality of Accounting Information Systems (AIS) on the Quality of Financial Statements, and the direct influence of Good Corporate Governance (GCG) on the Quality of F...

A. F. Anggraeni, Nursepsanti Nursepsanti · Dinasti Accounting Review · 0 citations

Open access Aug 2026

Determinant of Effectiveness of Accounting Information System (SIPD) Financial Report Quality, From Perspective: Internal Control and the Use of Information Technology at the Regional Secretariat of West Java Province

This study aims to determine The Influence of Internal Control and the Use of Information Technology on the Effectiveness of AIS (SIPD) and Its Implications for Financial Report Quality at the Regional Secretariat of West Java Province. The research method used is quantitative with a descriptive-verificative approach....

A. F. Anggraeni, Hanifah Syifa'ul Mutmainnah · Dinasti Accounting Review · 0 citations

Open access Aug 2026

The Quality of Accounting Information Systems and Financial Statement Accountability in the Bandung City Government (on Perspective Information Technology Implementation and Internal Control)

The results show that information technology implementation and internal control were in the very good category and had positive and significant effects on accounting information system quality.

A. F. Anggraeni, Tiara Alley Nissa, Puji Mesti Rahayu · Dinasti Accounting Review · 0 citations