Published: 2025-10-01

Pengaruh Pengendalian Internal dan Penerapan Psak No.34 Terhadap Kualitas Laporan Keuangan Pada Cv. Adipati Jaya Mandiri Palembang

DOI: 10.35870/jemsi.v11i5.4858

Aisyah Tamiah, Harsi Romli, Andini Utari Putri
  • Aisyah Tamiah: Universitas Indo Global Mandiri
  • Harsi Romli: Universitas Indo Global Mandiri
  • Andini Utari Putri: Universitas Indo Global Mandiri
Issue Cover

Downloads

Article Metrics
Share:

Abstract

This study aims to analyze the influence of internal control and the implementation of PSAK No. 34 on the quality of financial statements at CV. Adipati Jaya Mandiri Palembang. The research was conducted at the company using a quantitative approach. Data collection was carried out through the distribution of questionnaires to all employees in the finance and accounting departments, totaling 45 people, using a saturated sampling method. The data analysis technique employed multiple linear regression with the assistance of SPSS version 26. The analytical tools used include validity tests, reliability tests, classical assumption tests, and hypothesis testing using partial tests (t-test) and simultaneous tests (F-test). The partial test results indicate that internal control does not significantly affect the quality of financial statements, while the implementation of PSAK No. 34 has a significant impact. Meanwhile, the simultaneous test results show that internal control and the implementation of PSAK No. 34 together significantly influence the quality of financial statements. These findings confirm that the proper application of accounting standards plays a crucial role in enhancing the transparency and accuracy of financial statements in construction companies.

Keywords

Internal Control ; PSAK No. 34 ; Financial Statement Quality

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Tamiah, A., Romli, H., & Putri, A. U. (2025). Pengaruh Pengendalian Internal dan Penerapan Psak No.34 Terhadap Kualitas Laporan Keuangan Pada Cv. Adipati Jaya Mandiri Palembang. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3639-3644. https://doi.org/10.35870/jemsi.v11i5.4858
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Aisyah Tamiah
Google Scholar ResearchGate ORCID

Departemen Akuntansi, Universitas Indo Global Mandiri, Palembang.

Harsi Romli
Google Scholar ResearchGate ORCID

Departemen Akuntansi, Universitas Indo Global Mandiri, Palembang.

Andini Utari Putri
Google Scholar ResearchGate ORCID

Departemen Akuntansi, Universitas Indo Global Mandiri, Palembang.

References
  • Aisyah, A. T., & Harsi, H. R. (2025). Pengaruh Pengendalian Internal dan Penerapan PSAK No. 34 Terhadap Kualitas Laporan Keuangan Pada Cv. Adipati Jaya Mandiri Palembang (Doctoral dissertation, Universitas Indo Global Mandiri).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Asnida, N., Irwansyah, I., & Aprila, N. (2021). Pengaruh Penerapan Sistem Pengendalian Intern, Sistem Informasi Manajemen Dan Penerapan Standar Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah. Jurnal Fairness, 8(3), 213-224.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Framework, C. (2018). Conceptual framework for financial reporting. IFRS Foundation.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Jannah, M. (2024). Pengaruh Struktur Kepemilikan Terhadap Penghindaran Pajak dengan Kualitas Audit Sebagai Variabel Moderasi (Doctoral dissertation, Universitas Islam Indonesia).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Novianti, D., & Desyana, G. (2024). Mengungkap Implementasi PSAK No. 34 pada Perusahaan Konstruksi Y. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 9(2), 254-267.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nugrahanti, T. P., Sudarmanto, E., Andani, M., & Judijanto, L. (2023). The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia. West Science Accounting and Finance, 1(03), 108-18.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Putri, A. U., Meiriasari, V., & Djuita, P. (2021). Analisis pengaruh sumber daya manusia terhadap kualitas laporan keuangan pada kantor Kelurahan Sukajaya Kota Palembang. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 156-161. https://doi.org/10.36982/jiegmk.v12i2.1331.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ramadhany, S. (2025). Kepatuhan Implementasi Psak 72 Pada Pt Telekomunikasi Indonesia Tbk Tahun 2024 (Doctoral dissertation, Universitas Pendidikan Muhammadiyah Sorong).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sabriadi, S., Menne, F., & Setiawan, A. (2025). Analisis Pengakuan Pendapatan Berdasarkan PSAK No. 34 pada PT FAF Yuzal Pratama. ACCESS: Journal of Accounting, Finance and Sharia Accounting, 3(1), 44-51.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sabuera, W. (2024). Digital transformation post-covid pandemic in south east asia countries. Journal of Current Research in Business and Economics, 3(1), 330-367.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Safitri, A., Wijaya, K., & Ariyanti, R. (2021). Pengaruh sistem pengendalian internal, tata kelola perusahaan, dan kualitas laporan keuangan. JAKA (Jurnal Akuntansi, Keuangan, dan Auditing), 2(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • SETIANI, R. M. (2020). PENGARUH OPINI AUDIT, JUMLAH ANGGOTA KOMITE AUDIT, AKTIVITAS CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN. Applied Microbiology and Biotechnology, 2507(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Shen, Y., & Ruan, Q. (2022). Accounting conservatism, R&D manipulation, and corporate innovation: evidence from China. Sustainability, 14(15), 9048.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono, S. (2016). Metode penelitian kuantitatif kualitatif dan R&D [Quantitative, qualitative and R&D]. PT Alfabet Danandjadja.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)