BEHAVIORAL ASPECTS OF REPORTING AND COMMUNICATION REQUIREMENTS OF ACCOUNTING INFORMATION SYSTEMS

Authors

  • Revi Candra Batusangkar State Islamic Institute of Religion
  • Elmiliyani Wahyuni Batusangkar State Islamic Institute of Religion
  • Mirawati Mirawati Batusangkar State Islamic Institute of Religion
  • Elfadhli Elfadhli IAIN Batusangfkar

Abstract

BEHAVIORAL ASPECTS OF REPORTING AND COMMUNICATION REQUIREMENTS OF ACCOUNTING INFORMATION SYSTEMS

Accounting as a business language, in addition to providing financial information, also provides information about human resources, organizations, social programs, governance activities, and other business ventures in order to make internal and external corporate decisions to support strategic decision making. As a business language,  accounting certainly becomes a very important element in communication to achieve the expected goals, effective communication skills with the aim to prepare reports clearly, concisely, and accurately so that it can meet the needs of its users. Related to behavior of financial statement providers for financial reporting, the value of a financial statement must be reliable and relevant. In order to be reliable and can influence the decision making, financial statements must be correct in its presentation, have a test power, and are neutral and have predictive value, feedback value, and timeliness in its presentation. The essence of the accounting process is communication of information with financial or management implications. To be an effective accountant, someone  must have effective communication skills with the aim of preparing a clear, concise and accurate report so that it can meet the needs of its users

Author Biography

Revi Candra, Batusangkar State Islamic Institute of Religion


References

Hudayati, Ataina. 2002. Perkembangan Penelitian Akuntansi keperilakuan: Berbagai Teori. Jurnal Akuntansi & Auditing Indonesia Vol 6. No. 2
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Supriyono, R.A. 2016. “Akuntansi Keperilakuan”. Jogjakarta. Gadjah Mada University Press.
Suartana, I Wayan. 2010. “Akuntansi Keperilakuan”. Jogjakarta. Penerbit Andi Yogyakarta.
http://id.wikipedia.org

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Published

2020-02-20

Issue

Vol. 1 No. 1 (2020): PROCEEDING BATUSANGKAR INTERNATIONAL CONFERENCE IV GRADUATE PROGRAMME OF IAIN BATUSANGKAR. (ISBN: 978-602-329-078-9)

Section

Articles

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