Analisis Pengaruh Kualitas Laporan Keuangan, Pengendalian Internal, dan Sistem Informasi Akuntansi terhadap Pengambilan Keputusan pada Hotel DJ INN Group

The purpose of this study was to determine and analyze the influence of financial report quality, internal control, and accounting information systems on decision-making at the DJ Inn Group Hotel, both partially and simultaneously. The study population consisted of 128 people. The sample size was determined using the Slovin formula with a 5% margin of error, with 97 participants using the incidental sampling technique. The data used were primary data from respondents' questionnaire responses. Hypothesis testing used SPSS. The theoretical foundations used were agency theory, financial report quality, internal control, accounting information systems, and decision-making. The results showed that financial report quality, internal control, and accounting information systems significantly influenced decision-making at the DJ Inn Group Hotel, both individually and simultaneously.