Abstract
E-commerce application, personality of users, and corporate strategies are the factors that can improve the effectiveness of accounting information system. Thus, the effectiveness of accounting information system has influence on the quality of accounting information. In Indonesia, this phenomenon happens in many organizations, showing that there is accounting information systems that has not resulted qualified accounting information. This research was carried out in order to find the fact through examination presenting in the influence of e-commerce application, user personality and corporate strategies towards accounting information system which can give impact to the quality of accounting information. Data that is used in this research were gained through survey by distributing questioners to 85 banking companies in Indonesia. The data were then tested statistically by applying SEM-PLS. Research method used was explanatory research. The results of this study showed that the user personality influences the effectiveness of accounting information system and then effectiveness accounting information effect on quality of accounting information, however, for e-commerce application and corporate strategies, there are no significant effect on the effectiveness of accounting information system. Keywords: E-Commerce Application, Personality Users, Corporate Strategies, Accounting Information System Effectiveness and Quality Accounting Information. DOI : 10.7176/RJFA/10-24-02 Publication date: December 31 st 2019
Highlights
Every organization needs good quality information in order to make effective decisions (Romney and Steinbart, 2012: 25)
The results of this study showed that the user personality influences the effectiveness of accounting information system and effectiveness accounting information effect on quality of accounting information, for e-commerce application and corporate strategies, there are no significant effect on the effectiveness of accounting information system
The ineffectiveness of e-commerce application to the effectiveness of accounting information systems at a significance level of 5% is due to the not yet optimal use of e-commerce applications by banking companies in Indonesia, it can be seen from the reality that (1) the banking companies that were sampled in this study not yet providing various forms of e-commerce (e-banking) applications, this is due to the high investment made related to the use of sophisticated technology and it requires careful planning and preparation for its application
Summary
Every organization needs good quality information in order to make effective decisions (Romney and Steinbart, 2012: 25). Romney and Steinbart (2012: 25) say that to make effective decisions, organizations must decide what decisions are made, what information is needed and how to collect and process data to produce information. The information itself, is defined as the results of data processing that gives meaning and benefits, while data is a fact or anything that can be used as input in producing information (Azhar Susanto, 2013: 38). In accordance with the understanding above, McLeod and Schell (2008:9) suggest that data consists of facts and figures that are usually meaningless and not yet processed, while information is the result of data processing that has meaning, usually tells something that has not been informed to the user. Like other business sources: raw materials, capital, and labor, information is very important and indispensable for the survival of today's business organizations (Hall, 2008:3)
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