Quality Of Accounting Information System Research Articles

Analysis Effect Quality of Accounting Information Systems to Support Company Performance

The purpose of this study is to explain the Accounting Application system quality qualitatively in facilitating the financial sector performance in a company. The method used in this study is semi-structured interviews with informants of the quality of the accounting information as budget accountants in a company. The results showed that a quality accounting application system is from the analysis existing accounting information systems quality such as security, accessibility, reliability use, data integration, and availability of correct and timely information that is able to support company performance. Companies must have these four elements in the accounting system they use. The result of this study is that the company has used a quality accounting information system because it has fulfilled all four elements and is able to support the employees’ performance in the company. The conclusion from this study is this company has been able improving the company’s performance quality ofr the employees by using good accounting information system.

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making

This study investigated the consequences of cost management quality on the effectiveness of internal control and reliable decision-making in Thai industrial firms. With this information, the firms were then tested against performance. A sample of 354 new manufacturing industries in year 2017 of Thailand was chosen and data was collected through mailed questionnaires. Only 340 (96.05%) respondents contributed to the database of this report. The result of ordinary least squares regression revealed that the cost management quality was positively related to the internal control effectiveness and decision-making reliability. In addition, internal control effectiveness and decision-making reliability also had positive effects on firm performance. This implied that without accounting information system quality, a firm had a greater chance of failure. Contributions and suggestions for future research are presented.

Application of Qualified Accounting Information System in Higher Education: Viewed from the Finance Section Perspective to Anticipate Environmental Uncertainty

The finance department in Higher Education becomes the main source of financial information in Higher Education. Users of accounting information systems in the central Higher Education, one of which is the Finance section. This Finance Section becomes a revenue-earning part and a source of fees expenditures incurred in all departments and faculties in Higher Education. Innovation for problem solving on the quality of accounting information systems in higher education by looking at the financial point of view can anticipate the uncertain external environment factors that affect the quality of accounting information systems in higher education. Environmental uncertainty influence to the quality of the accounting information system of 56.4%. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty. Accounting information systems quality Factor is most noted by respondents with Higher Education financial section is in terms of the integration of accounting information systems. Influence of dimensions of environmental uncertainty against the dimensions of the quality of accounting information systems, large influence shown by the highest value highest contingency coefficient of 0.865 i.e. influence state environmental uncertainty flexibility towards accounting information system quality. And the smallest influence shown by the effect the environmental uncertainty towards accessibility accounting information system quality of 0.613.

Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies

This study aims to identify the impact of the accounting information systems quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. The study population consists of all Jordanian industrial public shareholding companies (n= 63).To achieve the objectives of the study, the researcher developed a questionnaire based on relevant literature and distributed it to the sample unit of the study population (5 questionnaires per company) including finance managers, internal audit managers, IT managers, accounting department heads and accountants in Jordanian industrial public shareholding companies. The total number of questionnaires distributed was 315, of which 300 were retrieved. Three questionnaires were eliminated after the filtering process; therefore the total number of analyzed questionnaires was 297. Simple regression analysis and path analysis were used to examine the hypotheses of the study. The main results were as follows: There is an impact for the quality of accounting information systems on the relationship between organizational cultures and accounting information in Jordanian industrial public shareholding companies. Based on the study results, the researchers reached a number of recommendations, including: Organizational culture should receive the attention it deserves, due to its impact on the quality of accounting information systems through enhancing the practices of accounting information system personnel.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS QUALITY, TRUST, AND LOYALTY ON USER PERFORMANCE USING EXTENDED INFORMATION SYSTEM SUCCESS MODEL ON MULTI FINANCE COMPANY IN DEPOK

Globalization resulted in fiercer competition between the companies. To be top in the competition, companies must have good management in achieving the company's main objectives and obtain the maximum benefit effectively, efficiently and economically. Currently, the company has used information technology to carry out its business activities. However, any technology used by the company should always be evaluated, whether the use of these technologies provide a good contribution to the user and also companies that use them. This research is aimed to obtain empirical evidence of the relationship between accounting information system quality, trust, and loyalty of the system with user performance. This study uses updated D&M IS Success Models categories to measure the system. Those categories are System Quality, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefits. This research has used questionnaires which proceeded and analyzed by multiple regression analysis methods. The process of data analysis is validity and reliability test, classic assumption test, multiple regression analysis, and hypothesis testing analysis. The hypothesis analysis uses simultaneous regression analysis. The results show that System Quality, Information Quality, and Service Quality have a significant effect on Use and User Satisfaction simultaneously. Use and User Satisfaction have a significant effect on Net Benefits, Trust and Loyalty simultaneously. Net Benefits, Trust, and Loyalty have a significant effect on User Performance simultaneously. Keywords: IS Success Model, System Quality, Information Quality, Service Quality, Trust, Loyalty

The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari

<p><em>This study aims to examine the influence of several factors (user involvement in the development process of accounting information system, training and education, and top management support) on the quality of accounting information system at the Manokwari Regional Public Hospital. We distribute our questionnaire and conduct the interviews to 35 accounting information system users at this hospital to generate our research data. Our findings indicate that only top management support significantly affects the quality of accounting information system. Practically, this study contributes to address the issue of the quality of accounting information system at the Manokwari Regional Public Hospital.</em></p><p><em><br /></em>Abstrak</p><p>Penelitian ini mengkaji pengaruh beberapa faktor (keterlibatan pengguna dalam proses pengembangan sistem informasi akuntansi, pelatihan dan pendidikan, dan dukungan manajemen puncak) terhadap kualitas sistem informasi akuntansi di Rumah Sakit Umum Daerah (RSUD) Manokwari. Data penelitian dikumpulkan dengan menyebarkan kuesioner dan melakukan wawancara kepada 35 pengguna sistem informasi akuntansi RSUD Manokwari. Hasil dari penelitian ini menunjukkan bahwa dari ketiga faktor yang diteliti hanya faktor dukungan manajemen puncak yang memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Sedangkan untuk keterlibatan pengguna dan pelatihan dan pendidikan tidak memiliki pengaruh terhadap sistem informasi akuntansi. Hasil penelitian ini dapat digunakan untuk memecahkan masalah terkait kualitas kualitas sistem informasi akuntansi pada RSUD Manokwari.</p>

An Empirical Investigation of the Accounting Information System Quality

The organization relies heavily on information system in order always be competitive. Accounting information system implementation success would encourage generates of quality accounting information. Personality characteristic is a concept that is identified as a factor driving the successful implementation of accounting information system. This research aims to examine and analyze the influence of personality characteristics on the quality of accounting information system and the implication on quality of accounting information by disseminating questionnaire on 67 banking organization in Indonesia and 254 people respondents participate in filling the questionnaire. The result showed that the accounting information system has not qualified because the organization has not been fullest regard for characteristics of the personality of the user system to conform with the objectives of the company in anticipation of a complex situation. Causes of accounting information are not yet qualified because of the application of accounting information system is not yet fully accessible whenever and wherever in order to match the needs of banking organizations.

Pengaruh Sstem Informasi Akuntansi (SIA) Terhadap Kinerja Pegawai Dengan Budaya Organisasi Sebagai Variabel Intervening (Studi Empiris Pada Komisi Pemilihan Umum Daerah (KPUD) Kabupaten Karawang)

Accounting information system quality and organization culture associated with employee performance. Good accounting information system quality and organization culture perceived by employees can improve employee performance. System and values in organization will improve employee performance so that will impact on increasing overall business performance. This research was conducted at Kantor Pemilihan Umum Daerah (KPUD) Kabupaten Karawang. This research aims to analyze the influence of accounting information system moderated by organization culture to employee performance. Independent variable in this research is accounting information system quality, moderating variable is organization culture, and dependent variable is employee performance. Analyses used involve validity test, reliability test, classic assumption test, and hypothesis testing. Analyses result show that accounting information system quality has positive influence to employee performance and organization culture mediate accounting information system quality to employee performance.

The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

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.

A Study on the Effects of Accounting Information System Quality on Performance by Mediation Variables

A Study on the Effects of Accounting Information System Quality on Performance by Mediation Variables