Quality Of Accounting Information System Research Articles

Determinants of Accounting Information System Quality and Its Impact on Accounting Information Quality: Study on Hospitality in Semarang City, Indonesia

This research intends to investigate the user capabilities and culture of an organization on the quality of accounting information systems and its impact on information quality. A quantitative approach was adopted, and 82 questionnaires were distributed to hotel employees in Semarang, Indonesia working in the accounting department. Partial least squares are used to achieve numerical results that can explain the phenomenon under study. The research results show that users’ technical abilities and organizational culture have a positive effect on the quality of accounting information systems. The influence of users’ technical capabilities and organizational culture on the quality of accounting information systems has an impact on the quality of accounting information. This research is one of the first to link user capabilities and the culture of the organization to the quality of accounting information systems and its impact on information quality. This contributes to decision usefulness theory, highlighting systems of accounting information systems and quality of information, systems of accounting information are created to produce good quality information that can be used as a basis for corporate decision-making. The results also contribute to the systems of accounting information literature.

Business Model Transformation and Information Technology Use on the Quality of Accounting Information Systems in MSMEs in Indonesia

This research investigates the impact of business model transformation (BMT) and information technology utilization (ITU) on the quality of accounting information systems (QAIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach is employed, with data collected through a survey of MSMEs across various industries. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is used for data analysis. The findings reveal significant positive relationships between BMT, ITU, and QAIS. Business model transformation and IT utilization are found to significantly enhance the quality of accounting information systems in Indonesian MSMEs. These results highlight the importance of innovative business practices and effective technology adoption in improving financial management processes within MSMEs, providing valuable insights for practitioners, policymakers, and researchers.

SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords : Success Factors, Accounting Information Quality.

Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality

This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.

An Investigation of Antecedents and Outcomes of Accounting Information Quality: Evidence from SMEs

This article aims to scrutinize the antecedents and outcomes of accounting information quality (AIQ) of small- and medium-sized enterprises (SMEs) in the developing country of Vietnam. Based on the perspectives of agency theory and contingency theory, accounting information system quality (AISQ) has been considered as the main antecedent factor, and firm performance (FIP) is examined as the outcome in this article. We additionally examine the mediating role of AISQ in the context of information technology risks (ITR)–AIQ nexus. Furthermore, the moderating role of transformational leadership (TL) was considered in the context of the AISQ–AIQ nexus, and the AIQ–FIP nexus, respectively. Using the quantitative research methods with rigorous testing to determine the most accurate results and ensure reliability, this article concludes that the ITR have an appreciable influence on AISQ, and the AISQ has an appreciable favourable impact on AIQ. Additionally, the AIQ has an appreciable impact on FIP in the context of Vietnamese SMEs, and at the same time, AIQ positively mediates the AISQ–FIP nexus. Lastly, TL positively moderates the AIQ–FIP nexus.

Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality

We investigate whether accounting information system quality has an impact on the level and efficiency of firms’ investments. While firms’ growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the accounting information system quality by discretionary accruals, whereas the investment inefficiency is estimated by the residuals of an investment regression for a sample of 3073 Portuguese SMEs from 27 industries, over the period from 2016 to 2021 using a panel regression analysis. The empirical evidence suggests that firms exhibiting higher accounting information system quality tend to invest more. In addition, firms with a lower accounting information system quality have more inefficient investments, as they tend to engage in more overinvestment, although this is not significant for underinvestment. Therefore, this study provides new evidence regarding the impact of accounting information systems on investment that may be useful for several stakeholders, such as managers, creditors, regulators, and academics, by providing evidence for SMEs, where empirical studies are scarce.

Navigating Economic Landscapes: Strategic Insights Amidst the Pandemic and Beyond

The issue summarizes a series of research studies related to Islamic economics and finance. The first study focuses on the impact of the COVID-19 pandemic on economic growth in Muslim and non-Muslim countries, highlighting the differing effects of mobility restrictions and other pandemic-related factors. Other studies examine topics such as factors influencing foreign direct investment in Muslim countries, zakat compliance among Indonesian business owners, the integration of Bitcoin within the Indonesian monetary system, and the impact of fintech on charitable giving practices among millennials in Java. Additionally, research on Islamic banking performance, management accounting information system quality in Islamic banks, and strategic recommendations for the economic sustainability of business units within Dayah in Aceh are discussed. This issue also covers studies on halal service performance, challenges faced by halal-certified MSMEs, impulsive buying behaviors among Generation Z in Aceh, a Falah-based welfare index, cultural values as an anti-fraud strategy in Islamic schools, and the optimization of Hajj finance in Indonesia through the role of Wakalah contracts. The studies employ rigorous methodologies to achieve their objectives and their findings offer valuable insights with significant implications for the field of Islamic economics and finance, including areas like Islamic banking performance, halal service performance, and the optimization of Hajj finance.

The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality

This study develops an empirical model for accounting information systems’ quality. The paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption and internal control system quality as critical factors for the accounting information system quality. It empirically tests their relative importance, as well as the interrelationships between each variable. We use technology domain theory as a theoretical lens because it encompasses key interrelationships between technology, organization science and cognitive processes necessary to explain the complex relationship between different organizational artifacts. A survey was conducted using managers of 381 firms from different economic sectors. The findings demonstrate a statistically significant relationship between the intensity of AI adoption and the manufacturing industry and the internal control system quality, which in turn contributes to the accounting information system quality.

FACTORS INFLUENCING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN MALAYSIA

This research study investigates the determinants influencing the accounting information systems quality in Malaysia. In the research, a quantitative approach was used to conduct an explanatory study, and a questionnaire was designed to collect data from audit firm employees at the middle level of management. A sample size of 130 respondents was used to collect data using the convenience sampling methodology via questionnaires that were sent through email to HR departments in the audit firms. The researcher adopted the following factors Knowledge Management, Top Management Support, User Training and Organizational Culture to examine their impact on accounting information quality. The Statistical Package for Social Sciences (SPSS) version 28 was used to test hypotheses. The findings reveal that there is a positive significant impact of Knowledge Management, Top Management Support, and User Training on the quality of AIS. However, organizational Culture found to have a negative insignificant impact on the quality of AIS in Malaysia. Based on the research results, some key intuitive recommendations were proposed to improve Malaysian companies' accounting information systems.

The Role of Cloud Computing on Accounting Information System Quality:A Study in Hotel Industry

The hotel industry is a significant sector for Indonesian economic growth. Nowadays, cloud computing is bringing much potential for hotels to increase their competitive advantage, specifically in facilitating Information Systems (IS). However, we found still limited study that investigates cloud-based IS in accounting functions. Therefore, this study aims to analyze 1) the impact of the human aspect in determining cloud performance, 2) the impact of cloud performance on the relative advantage and compatibility of cloud-based Accounting Information Systems (AIS) in the hotel industry, and 3) the impact of its relative advantage and compatibility on cloud-based AIS quality. Using purposive sampling, the data was collected from accounting and/or information manager hotels in North Sumatra, Indonesia. The collected data were analyzed using variance-based Structural Equation Modeling (SEM). We found that human, cloud performance, and technology adaptability are the critical antecedents of cloud-based AIS quality in the hotel industry. Hotel leaders should consider user computer-self efficacy and cloud-AIS alignment design while developing and integrating cloud-based AIS into their general system.

The predictors of the quality of accounting information system: Do big data analytics moderate this conventional linkage?

Although accounting information systems (AIS) of firms are well-established, little is known about their effectiveness and the underlying sources essential to enhance the quality of accounting information system (QAIS). This research aims to identify the readily available resources that can be employed to enhance QAIS of relatively less studied institutions (Islamic social institutions). The theory of dynamic capability view (DCV) is underpinned to conceptualize top management support (TMS), knowledge of system users (KSU), and organizational culture (OC) as the strategic resources to enhance QAIS. Also, the use of big data analytics (UBDA) is imported as a moderator between these variables. To verify the theoretical assumptions of this study, data were drawn from 286 respondents through a personally designed survey and analyzed using the partial least square (PLS) technique. The findings confirmed that TMS and KSU are the significant and positive predictors of QAIS whereas, OC is an insignificant and positive predictor of QAIS. The moderator of UBDA has a significant positive impact on the relationship between TMS/QAIS and KSU/QAIS while an insignificant positive effect on the relationship between OC/QAIS. Our results authenticate TMS, KSU, and OC as reliable tools to enhance the QAIS and import UBDA for maintaining the effectiveness of QAIS. This study contributes to proposing a strategic solution for institutions looking to achieve and maintain a competitive advantage by ensuring effective management of QAIS through dynamic strategic resources.

Accounting Information System Quality's Effect on Accounting Information Quality

This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept, the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.

The Influence of Accounting Information System Quality and Perceived Usefulness on Accounting Information System (AIS) User Satisfaction (Case Study at the Head Office of the Bali Regional Development Bank)

systems and the potential impact of information systems. Satisfaction of users of accounting information systems has an important role in the effectiveness of the use of accounting information systems. The purpose of this study was to determine and prove the effect of the quality of accounting information systems and their perceived usefulness on user satisfaction of accounting information systems. This research was conducted at the Head Office of the Bali Regional Development Bank. The total population in this study was 230. The sample was determined by purposive sampling method with a sample of 155. Data was collected using a questionnaire and the data analysis technique used was multiple linear regression analysis. Based on data analysis it was found that system quality has a positive effect on user satisfaction of accounting information systems and perceived usefulness has a significant positive effect on user satisfaction of accounting information systems. This study supports the DeLone & Mclean Information System Success Model in explaining the positive relationship between information quality and accounting information system user satisfaction and supports the Technology Acceptance Model (TAM).

Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information systems success. Design/methodology/approach: The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model. Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organizational performance. In addition, the accounting information quality partially mediates the effect of the accounting information system quality on organizational performance. Research, Practical & Social implications: The study are expected to provide insight into the management of rural banks in the Province of Bali-Indonesia, regarding the important role of managing accounting information system quality and accounting information quality because they are able to improve the performance of the bank organizations they lead. Originality/value: The originality of this research is the role model of accounting information quality as a mediator of the influence of information system quality on organizational performance.

ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY?

This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.

The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston

This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive significant on perceived usefulness. Next, perceived usefulness no take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction. Perceived Usefulness no take effect positive significant in moderate connection Among quality system information accounting, quality of accounting information and security of accounting information systems with satisfaction user end System Application Product (SAP) S4/HANA at PT Hakaaston.

PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KECANGGIHAN TEKNOLOGI INFORMASI, KUALITAS SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDUAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

Th"is study aims to see how much influence top management support, information technology sophistication, information system quality and individual performance have on the effectiveness of accounting information systems in finance com"panies in Bengkulu city.From the results of the t-test above, obtained a significant value (p) f"or the variables of top management support, information technology sophistication, quality of accounting information systems and individual performance are all less than 0.05 (p < 0.05), so the hypothesis is signifi"cant. H1, H2, H3 and H4 are accepted meaning that partially, each independent variable (top man"agement support, information technology sophistication, accounting information system quality and individual performance) has a significant effect on the effectiveness of accounting information systems.Based on the results of the F-test research, a significant value (p) = 0.000 <0.05 is obtained, the model u"sed in this study is feasible and acceptable, and the fifth hypothesis (H5) is accepted, namely the"re is a significant influence between top management support, information technology sophistication, quality accounting information systems and individual performance on the effectiveness of accou"nting information systems in finance companies in Bengkulu City.

Evaluasi SIMDA Keuangan dan SIMBAPER Pada Dinas Pendidikan dan Kebudayaan Kabupaten Sragen Tahun 2018-2020

The government accounting information system is a tool for producing quality financial reports. The Regional Government of Sragen Regency has implemented an accounting information system with the SIMDA and SIMBAPER applications to manage inventory used for operational activities. This study aims to find out how the implementation and quality of the inventory accounting information system that has been used in the SKPD. The discussion was carried out using descriptive qualitative methods with data from field research in the form of SIMDA Financial and SIMBAPER application practices, library research, and documentation. From the results of observations and interviews, no integration was found between SIMDA Finance and SIMBAPER. Therefore, the inventory accounting information system used by the SKPD needs evaluation and updating in order to produce higher-quality accounting information and financial reports. Keywords: Government accounting information system, SIMDA, SIMBAPER, Inventories

The Influence of Accounting Information System Quality on Employee Performance with Good Corporate Governance as a Moderating Variable

This study aims to analyze the effect of Accounting Information System (AIS) quality on employee performance and the role of Good Corporate Governance (GCG) which moderates the influence of AIS on employee performance. This research is a quantitative study using primary data from a questionnaire. The sampling technique used was purposive sampling to obtain a sample of 52 employees. The data analysis used the MRA test (Moderated Regression Analysis) analysis with SmartPLS 3.0. The results show that the quality of AIS has no significant effect on employee performance, and the role of GCG is proven to moderate the impact of AIS quality on employee performance. The implementation of GCG has indirectly helped the quality of AIS to create information disclosure, leadership accountability, fair treatment for every employee in carrying out their obligations and accepting their rights as employees, as well as contributions from all employees to make the company better.

Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan

This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.