Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya

In the contemporary economic landscape, the indispensability of computerized systems, particularly Accounting Information Systems (AIS), is paramount for effective economic activities. This research addresses the knowledge gap surrounding the impact of AIS on the accuracy and reliability of financial statements in the shipping industry companies in Surabaya, Indonesia. The study employs a causal research design with an associative and quantitative approach, involving 57 participants related to AIS in the shipping industry. Utilizing the Integrative Framework of AIS by Romney and Steinbart (2015) and the Financial Reporting Credibility Theory by Dechow and Dichev (2002), the research aims to provide a comprehensive understanding of the relationship between AIS, accuracy, and reliability of financial statements. The findings reveal a positive correlation between AIS implementation and the quality of financial statements, emphasizing the need for effective AIS integration to enhance financial reporting in Surabaya's shipping industry. These results contribute valuable insights for practitioners, researchers, and management in optimizing AIS to support business sustainability and stakeholder confidence amidst dynamic market changes.


Introduction
In the current economic era, the existence of computerized systems plays a crucial role in facilitating economic activities.Every aspect of economic activity cannot be separated from interaction with the system.Especially in the business realm, accounting information systems (AIS) are an important element that is often encountered (Muniroh, 2021).To empower business activities to compete effectively with competitors, inevitable support is needed such as the existence of information, data, and advances in information technology.As a result, the execution of AIS is a must that cannot be ignored in order to efficiently manage and process data and information that is the basis for business sustainability.Utilizing AIS is crucial for facilitating shift adaptability.in the dynamic business environment (Arza et al., 2021).By simplifying the process transactions to provide meaningful insights.In line with this view, Hanafiah dan Zulvia (2018) also explain that The AIS operates as a platform for processing transactions and data to generate actionable insight in the context of planning, controlling, and business operations.
Research conducted by Gusherinsya dan Samukri (2020) at PT CSM Cargo shows that the application of company's financial statements' quality is positively and significantly impacted by AIS.These outcome have positive implications for accounting practices in the company.The implementation of a good and correct AIS can improve the supremacy of financial statements, so that companies can provide accurate and reliable financial information to stakeholders.The proposed recommendations include the issuance of a guidebook related to accounting information systems, socialization of technical instructions on a regular basis, and increased cooperation and communication with related parties.In the context of Shipping Industry Companies in Surabaya Indonesia, analyzing the impact of AIS on accuracy and reliability of financial reports needs to consider the findings of parallel research (Handoko, 2018).Research by Gusherinsya and Samukri can provide a basis for understanding that implementing a good accounting information system in Shipping Industry Companies in Surabaya Indonesia can raise the standard of the financial statements provided by the firm, provide benefits in decision making, and increase stakeholder confidence in the financial information presented.
Furthermore, research conducted by Chairina dan Wehartaty (2019) and Sarwono dan Munari (2022) at the Surabaya City Regional Financial and Tax Management Agency further demonstrates how the quality of financial reporting is positively and significantly impacted by the use of AIS.This suggests that financial reports may typically be produced with higher quality if AIS are understood and put into practice in various sectors, including the government sector.Therefore, Shipping Industry Companies in Surabaya Indonesia can benefit from these findings to continuously improve and enhance their accounting information systems, ensuring the accuracy, precision, and reliability of financial reports presented to stakeholders.
According to Masiaga (2019), An AIS is made up of several parts that work together to gather, process, store, and distribute data in order to help with oversight and deciding inside a company.Because it represents the variety of knowledge demands that those consumers have, the information flow in this system is crucial.Furthermore, the effectiveness of municipal governments is closely impacted by AIS.According to Juwita (2018), AIS greatly improve the accuracy of financial statements as well as to having a favorable effect.Based on empirical experience, government entities may enhance the quality of their financial statements by putting in place an effective accounting information system.Thus, it can be said that there is a strong and positive correlation between the accuracy of financial statements and the AIS.The provisional hypothesis that the AIS influences the Quality of Financial Statements (H1) can be developed based on earlier research.
AIS is an integral part of any organization that plays a role in compiling, recording, and presenting financial information.In the context of Shipping Industry Companies in Surabaya, the availability of accurate and reliable financial information is crucial for managerial stakeholder trust and decision-making, including investors, financial analysts, and other interested parties (Pohan, 2021).This study aims to examine the connection between Surabaya's shipping industry companies' use of AIS and the level of accuracy and reliability of their financial statements.In an increasingly complex and technology-driven business era, companies need to understand the outcome of AIS on the quality of financial reporting.By identifying its influence, Shipping Industry Companies in Surabaya may enhance their financial statements' quality by making the most of AIS, which in turn can support business sustainability, stakeholder confidence, and the company's ability to adapt to market and regulatory changes.This research can provide valuable insights for practitioners, researchers, and management of Shipping Industry Companies in Surabaya to understand and improve the effective use of AIS in the context of financial reporting.

Methods
This research seeks to evaluate Accounting Information Systems' (AIS) impact on the accuracy and reliability of financial reports at Shipping Industry Companies in Surabaya.The research design chosen is causal research with associative methods and quantitative approaches.The population that is the subject of this research is employees and leaders who are directly related to the Accounting Information System at PT PAL Indonesia using probability sampling techniques.The sample obtained for this study was 57 people.These 57 people make up 95% of the employees and leaders related to AIS at PT PAL Indonesia.Through the distribution of questionnaires to work unit members concerning the AIS and the Quality of Financial Statements, primary data was gathered.Descriptive hypothesis testing is used to test hypotheses.The broad hypothesis that the AIS influences the Quality of Financial Statements (H1) was tested statistically in this study using a straightforward linear regression analysis test.
The hypothesis testing process is carried out by contrasting the t-table with the t-statistic or by checking the significance.Research hypothesis acceptance occurs when the significance value is less than 0.05 (Wati, 2018).In addition, this study will apply simple linear regression analysis to assess the extent to which Accounting Information Systems affect the Quality of Financial Statements at PT PAL Indonesia.The collected data will be analyzed quantitatively to gain a deeper understanding of the relationship between the variables under study.Thus, through the causal approach and associative method, this research is expected to make a significant contribution to the understanding of the effect of AIS on the accuracy and reliability of financial reports at PT PAL Indonesia.The relationship between these concepts needs to be illustrated in a conceptual framework diagram, as shown in the following figure.

Descriptive Statistical Analysis
Through the use of the Min, Mean, and Max values, this analysis provides a description of the research variables.Data processing using SPSS 26 and the results are: Considering the outcomes of the analysis above, the Accounting Information System (X1) instrument obtained a minimum value of 12 with a maximum of 25 and an average of 19.9649, which means that respondents tend to agree and instrument item X1 is related to instrument Y well with a standard deviation of 2.97588.

Validity Test
A significance level or probability value of 0.05 is used in this explanation's validity test.Consequently, the p-value (the probability that the relationship occurs by chance) should be less than or equal to 0.05 in order to consider a relationship genuine.The formula df = n -2 is utilized to get the degrees of freedom (df).Since there are 57 samples in this example, (df = 57 -2 = 55) is the result.Furthermore, the value of the significance level is 0.2609, presumably referring to the critical value that the Pearson correlation value must overcome to declare significance.In other words, The association between the measured instruments is significant and instrumentally valid if the p-value of the Pearson correlation validity test result is less than 0.05 and the correlation value is greater than 0.2609.The Accounting Information System (X) and Accuracy and Reliability of Financial Statements (Y) instruments had a correlation which either surpassed or was equal to the specified value, which was 0.2609, according to the validity test findings.This assertion indicates that each of the ten statement items examined satisfies the validity standards, meaning that the instruments used to measure these instruments are deemed legitimate.The presence of a noteworthy connection beyond a specific threshold signifies the instrumental reality of the relationship among the AIS instrument and the Reliability of Financial Statements.Therefore, these results provide confidence that the measurement instruments used to measure these two instruments are reliable and in accordance with the research objectives.

Reliability Tests
Reliability test, like Cronbach's Alpha, are techniques to evaluate how consistent and dependable a measuring tool is.The degree of correlation between the instrument's items is measured by the Cronbach's Alpha computation.In this case, reliability is deemed adequate if, at the 5% significance level, the computed r value (the alpha coefficient obtained from the computation) is greater than the r table value.The total number of respondents or N value employed in the variable X reliability test Application of Accounting Information Systems is 57 people.In looking at the reliability value as measured by Cronbach's Alpha, the result is 0.942 for this variable, with a total of 10 items.The measuring instrument's acceptable degree of reliability is shown by the Cronbach's Alpha value of 0.942, which is deemed greater when compared to the r table value of 0.632 at a significance level of 5%.

Normality Test
The research data was tested to measure the normality of the data distribution level in the regression model using the One-Sample Komlogorov-Smirnov Test.The following test results were obtained : The Kolmogorov Smirnov normality test findings indicate that the Asymp.Sig.(2-tailed) value is 0.150> 0.05.Consequently, it may be said that the residual value has a normal distribution.

Heteroscedasticity Test
Conducted to determine the results of the variable calculation test in one regression model, whether the difference between the observed value and the predicted value shows the same variance.In this study, the test is applied through observing the results of the scatterplot graph that describes the predicted value of a variable through SRESID as the residual.Another method that can be applied is through the Glejser test which is carried out to regress the absolute value of the independent variable residuals.Here are the test results: There is no heteroscedasticity since the test results show that the coordinate points aren't related and don't form a regular pattern.

Hypothesis Test
Sugiyono (2019: 99) says that hypothesis test was a short-term response to the statement of a question-shaped study problem.It is called temporary because the new answers are presented not predicated on information received during data gathering, but on relevant theories.The following tests are applied in this study :

Simple Regression Analysis
By utilizing SPSS version 26 statistical software, regression output is obtained that describes the correlation between the degree of correctness and dependability of financial reporting and AIS at PT PAL Indonesia, as shown in the following table : The table presented regarding Variables Entered/Removed explains the variables included and removed in the regression analysis.In this context, the variable included as an independent variable is the Application of AIS, while the Accuracy and Reliability of Financial Statements variable is the dependent variable.The method used in this analysis is the enter method, which means that all requested variables have been included in the regression model without special selection.The Model Summary table provides an overview of the size of the regression model's connection between the independent and dependent variables.The degree of relationship between the two variables is shown by the correlation value (R) of 0.829.The coefficient of determination (R Square) of 0.687 indicates that 68.7% of the variation in the dependent variable (Accuracy and Reliability of Financial Statements) the independent variable can be used to explain (Application of Accounting Information Systems).In other words, although the relationship between the two variables is not strong, the Accounting Information System Implementation variable contributes 68.7% to the observed variation in the Accuracy and Reliability of Financial Statements variable.System Implementation (X).At the extremely low significance level of 0.000, the computed F value is 120.694.The p-value shows statistical significance for this regression model at a significance level of 0.05.Thus, the AIS Implementation variable has a substantial impact on the accuracy and reliability of financial statements.This model may be trusted to forecast the variable quality of financial statements with a low degree of relevance.Simple regression analysis in table 10 shows the relationship between the variable Accounting Information System Implementation (X) and the dependent variable Accuracy and Reliability of Financial Statements (Y).In the regression equation : The resulting constant (a) is 2.424, which indicates that the Accuracy and Reliability of Financial Statements can still increase by the constant value even though the AIS is zero.The coefficient (bX) has a positive value of 0.894, which indicates that each increase of one score for the AIS If all other factors remain constant, there will be a 0.894 improvement in the accuracy and reliability of financial statements.The AIS is said to have a favourable impact based on this positive coefficient.This implies that the more widely the accounting information system is used, the higher the level of Accuracy and Reliability of Financial Statements.

Descriptive Hypothesis Test
Descriptive Hypothesis Test to assess whether the AIS at PT PAL Indonesia has been operating effectively or not.Based on the testing stages from Table 11, namely descriptive hypothesis testing, so : = 76,8% By dividing the total score indicating the level of agree and strongly agree with the total overall score, it can be concluded that the AIS at PT PAL Indonesia is operating well.This percentage reaches 76.8%, which is in the range of 76%-100% according to the Accounting Information System Classification Table.Based on the testing stages from Table 12, namely descriptive hypothesis testing, so : = 80,3% By dividing the total score indicating the level of agree and strongly agree with the total overall score, it can be concluded that the Accuracy and Reliability of Financial Statements at PT PAL Indonesia operates well.This percentage reaches 80.3%, within the range of 76%-100% in accordance with the Financial Report Accuracy and Reliability Classification Table.

Discussion
An accounting information system consists of a combination of physical and non-physical subsystems or components that are integrated, cooperatively processing financial transaction data into financial information.Information about a company's financials is gathered, processed, and reported using accounting information systems.The process of implementing an accounting information system involves a variety of tasks, information, records, and technological tools intended to gather, process, and provide information to decision-makers both inside and outside the company.General goals of the use of accounting information systems include the following: organizing and processes for internal control are implemented, routine reports are prepared, regular organizational activities are supported, and the decision-making process is supported.
A company's periodic financial picture is provided by its financial statements, which are the end product of the accounting cycle.The historical character of financial statements allows them to represent the company's prior financial situation and performance metrics.Financial statements comprise a balance sheet, an income statement, statements of changes in financial position, notes, and additional reports and supporting documentation that are essential components of the financial statements.Financial statements are a component of the financial reporting process.Regarding reports on the financial situation and transactions executed and recorded by a reporting business, the quality of financial statements is relevant.Understandability, relevance, dependability, and comparability are the requirements for acceptable financial statements as stated in the 2015 Statement of Financial Accounting Standards (PSAK) No. 1.
This study aims to analyze the effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at PT PAL Indonesia.Data were obtained through the distribution of questionnaires to 57 respondents, including employees and leaders who are directly related to the Accounting Information System in the company.Respondent characteristics involve various parameters, including gender, education level, job title, and length of service in the company.From the data on respondent characteristics, the majority of respondents are male (50.87%).The majority of respondents have S1 education (61.40%) and occupy positions as accounting staff (47.63%).Most respondents have worked for PT PAL Indonesia for more than 10 years (56.14%).This hypothesis study aims to determine the relationship between the Timeliness and Reliability of Financial Statements (Y) at PT PAL Indonesia and the Accounting Information System Implementation variable (X).The findings of the validity test indicate that the p-value is below the significance threshold (0.05) and that the correlation between variables X and Y is higher than the given value (0.2609).H1 is approved whereas H0 is refused.These findings show that the timeliness and dependability of financial statements are positively and significantly correlated with the adoption of accounting information systems.At the 5% significance level, the findings of the Cronbach's Alpha reliability test indicate a higher r table value of 0.632.H1 is approved whereas H0 is refused.The findings suggest that the instruments employed to assess the implementation of AIS and the punctuality and dependability of financial statements has a satisfactory degree of dependability.The findings of the normality test indicate that the Asymp.Sig (2-tailed) value is 0.150, which is larger than 0.05.In contrast to H1, H0 is allowed.The data is regularly distributed, according to this finding.
The estimated F value is higher than the F table value, indicating that the regression model is statistically significant, according to the findings of the regression analysis.This finding demonstrates that the accuracy and reliability of financial statements are significantly improved by the application of accounting information systems.According to the findings of the descriptive hypothesis test, 76.8% of respondents agreed or strongly agreed with the Accounting Information System, while 80.3% agreed or strongly agreed with the Accuracy and Reliability of Financial Statements.According to the categorization, both percentages fall between 76% and 100%, indicating that both are performing well.H0 is thus denied, but H1 is approved.Therefore, it can be said that the use of accounting information systems significantly and favorably affects the accuracy and reliability of financial statements at PT PAL Indonesia, and both are doing well.
The findings of this investigation are in line with earlier research by Gusherinsya dan Samukri (2020), which indicates that AIS improve the caliber of financial accounts.The application of an accurate and sound AIS can enhance the caliber of the business's financial accounts, according to research conducted by PT CSM Cargo.In summary, PT CSM Cargo has successfully implemented the AIS, and the caliber of their financial statements is regarded as good.It follows that there is a beneficial and noteworthy impact of the AIS on the caliber of financial statements.In order to reduce mistake risk and enhance the quality of financial statements, the firm must also cooperate and communicate better with management and connected parties.

Conclusion
The validity test analysis shows that the Accounting Information System (X) and Accuracy and Reliability of Financial Statements (Y) variables have a correlation above the predetermined critical value of 0.2609, indicating that all 10 statement items tested meet the validity requirements.In the reliability test, the Cronbach's Alpha value for variables X (Application of Accounting Information Systems) and Y (Accuracy and Reliability of Financial Statements) is 0.942.This value is considered acceptable because it exceeds the critical value at the 5% significance level or 0.632.The results of the Kolmogorov Smirnov normality test show that the value of Asymp.Sig.(2-tailed) is 0.150> 0.05, namely the residual value is normally distributed.
Simple regression analysis shows that the Accounting Information System Implementation variable (X) contributes 68.7% to the observed variation in the Accuracy and Reliability of Financial Statements variable (Y).The ANOVA test results show that the regression model is statistically significant with a significance level of 0.000.The regression coefficient for variable X is positive (0.894), indicating that the higher the level of application of accounting information systems, the higher the level of Accuracy and Reliability of Financial Statements.Thus, the hypothesis that accounting information systems have a positive influence on the Accuracy and Reliability of Financial Statements can be accepted.Descriptive hypothesis testing shows that the

Figure 2 .
Figure 2. Scatterplot Test Graph Source: Data processed by the author, 2023

Table 4 . Validity Test of Variable Y Accuracy and Reliability of Financial Statements Correlations
**. Correlation is significant at the 0.01 level (2-tailed).Source: Data processed by the author, 2023

Table 6 . Normality Test One-Sample Kolmogorov-Smirnov Test
Source: Data processed by the author, 2023

Table 9 . ANOVA Table ANOVA a
The ANOVA table displays the findings of the regression model's significance test between the variables Accuracy and Reliability of Financial Statements (Y) and Accounting Information