THE INFLUENCE OF KNOWLEDGE MANAGEMENT ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS AND ITS IMPLICATIONS ON THE QUALITY OF FINANCIAL REPORTING (SURVEY OF SOES IN INDONESIA)

Abstract

This study aims to determine the effect of knowledge management on the quality of accounting
information systems and their implications for the quality of financial reporting. The method
used in this research is explanatory research method. The population used in this study is all
SOEs. The sampling technique used was purposive sampling sampling. The analysis used was
simple regression and was processed using the SPSS 21 program.
Based on the results of research the authors have done both conducted through library research
and research in the field, conclusions can be drawn as follows: