Abstract
This study empirically examined the influences of the top management support and of the internal control on the accounting information system quality system. Besides, the accounting information system quality has an impact on the accounting information quality. To collect the data, a research instrument was prepared to participant. Using survey information collected from forty seven (47) Baitulmal Wattamwil (BMT) in West Java Indonesia those are applied accounting information system, this study uses path analysis method. The results of the test show that the top management supports and the internal control have significant influences on the accounting information system quality. Besides, the accounting information system quality has an impact on the accounting information quality as well.
Highlights
Information is data that has been processed so that it has a high value (Wilkinson et al, 2000:5)
According to Indra (2010:125) the public sector organizations in Indonesia are generally producing quality accounting information that has not been good, sometimes is not reliable, and can only be used as a decision-making consideration for the period after the reporting period. This is shown with a disclaimer opinion on BPK audit for central government financial statements (Audited) 2004 to 2007 (Anwar, 2009) and for the financial statements 8 ministries/government agencies in 2009 (Hadi, 2010) as well as for financial statements of the finance ministry in 2005-2009 (Agus, 2010)
The study focuses on applying accounting information system and survey conducted on the units of analysis
Summary
Information is data that has been processed so that it has a high value (Wilkinson et al, 2000:5). According to Indra (2010:125) the public sector organizations in Indonesia are generally producing quality accounting information that has not been good, sometimes is not reliable, and can only be used as a decision-making consideration for the period after the reporting period. This is shown with a disclaimer opinion on BPK audit for central government financial statements (Audited) 2004 to 2007 (Anwar, 2009) and for the financial statements 8 (eight) ministries/government agencies in 2009 (Hadi, 2010) as well as for financial statements of the finance ministry in 2005-2009 (Agus, 2010). If the quality of information produced is not qualified it is because of the quality information system (Sacer et al, 2006:62)
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