Quality Of Accounting Information System Research Articles

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.

The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam

One of the approaches to assessing the organizational culture is to understand its effect on management functions, including the quality of accounting information systems. However, empirical studies about the influences of organizational culture on accounting information system quality, especially in the context of emerging countries like Vietnam, where accounting information is not reliable enough for decision making, have not yet provided enough evidence to confirm this relationship. This paper aims to investigate the effect of innovative organizational culture on the quality of accounting information systems by using the Structural Equation Model. A questionnaire was sent to the CEO, CFO, managers, and accounting staff of non-financial enterprises in Vietnam. With 649 valid respondents, the two-step approach was carried out, including exploratory factor analysis and confirmatory factor analysis and examining the significance of the coefficient through a path analysis. Our findings identified that organizational culture is an essential factor in enhancing the quality of accounting information systems of Vietnamese firms. Implementing an innovative corporate culture will improve system quality and information quality of the accounting information systems that help accounting information more sufficient for making decisions.

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

This study aims at determining the effects of organizational structure, organizational culture and user abilities on the quality of accounting information systems and the implications for accounting information quality. The research used was surveying the population of employees in the Jakarta and Tangerang areas who worked in the accounting and finance fields with samples obtained were 97 respondents. The primary data used in this study were obtained through the distribution of questionnaires, which were analyzed by using Partial Least Squares (PLS). The results suggested that the quality of accounting information systems was unaffected by the organizational structure, Meanwhile, organizational culture and user abilities had a significant effect. In addition, accounting information system quality had signficant effect on accounting information quality.

The impact of information systems and non-financial information on company success

This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via Decision-Making Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success.

Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi

This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.

Critical Factors of the Implementation Accounting Information System Quality and Quality of Accounting Information (Empirical Study on SOEs in Indonesia)

Information is data that has been processed and to provide meaning and improve the decision-making process. The information generated depends on the accounting information system. In providing useful outputs to assist managers and other users of information, information systems must collect data and transform that data into information of important quality. This study aims to see the effect of information technology, organizational structure, business strategy and user competence on the quality of information systems and the quality of accounting information. This research was conducted on SOEs throughout Indonesia with a sample of 100 companies represented by four respondents from each BUMN company. The results show that information technology, organizational structure, business strategy and user competence affect the quality of information systems, information technology, organizational structure, business strategy and user competencies affect the quality of accounting information, and the quality of information systems affects the quality of accounting information

The effects of accounting information system quality on financial performance

Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

Construct The Management Accounting Information System Quality to Improve Gcg Implementation

This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of fictitious financing. Such cases show strong indication of corruption in the institutions which in turn makes the level of Non-Performing Financing (NPF) higher and causes the company's performance to get worse. These problems can be caused by the weak implementation of Good Corporate Governance (GCG). This study aims to examine the construction of a management accounting information system quality (KSIAM) model, which is seen from the factor that influences it such as the Islamic organizational culture, the effectiveness of internal control, and business strategy. Furthermore, this research also examines the effect of KSIAM towards the implementation of Good Corporate Governance (GCG) in Sharia banking institutions in Bandung, Indonesia. This study uses a quantitative research approach, gathers data using survey methods, and applies SEM/PLS as statistical analysis techniques. The study population is all Sharia Banking Institutions in Bandung, with the target population of all Sharia banks in the city of Bandung (42 banks) in the 2018-2019 periods. The sampling technique used is a non-probability sampling technique with the type of convenience sampling. The results show that Islamic organizational culture and the effectiveness of internal control have not been able to build a KSIAM model, while a business strategy is able to build a KSIAM. Moreover, KSIAM has a significant effect on the implementation of GCG in Sharia banking institutions in Bandung.

Evaluation of Accounting Information System Quality of Construction Firms Listed on the Vietnamese Stock Exchange

My study aims to analyze and assess accounting information system quality of construction firms listed on the Vietnamese stock exchange, to bring comprehensive insight about the accounting information system of construction firms. The evaluation was carried out by applying qualitative methodology and quantitative methodology to the research results and based on survey results of accountant staffs and IT staffs of construction firms. Overall, the study has identified and measured nine (9) attributes of accounting information system quality of construction firms that have great effects on accountants. There is not, statistically, significant difference in the level of accounting information system quality of construction firms listed on the Vietnamese stock exchange from these different job descriptions and different work experiences. Based on the research findings, there are recommendations regarding the construction firms. The findings contribute to the further development of accounting information system quality research and the construction industry.

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

This study examined the influence of organizational structure on the quality of computerized accounting systems among small and medium enterprises in Nigeria. The method employed in the research was the survey methodology with the use of self-completed questionnaires administered to accounting/finance personnel, each from the sample of 370 firms selected from the population of 9,276 SMEs within the south-south region of Nigeria. The research data was analyzed using frequencies and the Pearson Product-Moment Correlation that was subjected to a t-transformation test. The results of the study indicate that there is a positive relationship between organizational structure and the quality of computerized accounting systems among SMEs, and that, overall, organizational structure has a positive influence on the quality of computerized accounting systems. This result implies that the form of organizational structure practiced by firms play significant role in determining the quality of their computerized accounting systems. Those managing SMEs as well as other practitioners and scholars would find the results of this study useful. The researcher has also suggested areas for further research that would help revalidate or extend the outcome of this study. Keywords: Accounting information systems, Accounting information systems quality, Accounting software quality, Centralization, Computerized accounting systems, Formalization, Organizational structure, Small and medium enterprises, Quality of computerized accounting systems DOI: 10.7176/RJFA/11-22-08 Publication date: November 30 th 2020

مستوى تبني نظام تخطيط موارد المؤسسة (ERP) وأثـره في تحقيق جودة نظام المعلومات المحاسبـي (AIS) في القطاع الصناعي الأردني: تصورات أصـحاب المصالح الداخلية The Adoption Level of Enterprise Resource Planning System (ERP) and its Effect in Achieving the Quality of Accounting Information System (AIS) in the Jordanian Industrial Sector: The Perception of Internal Stakeholders

هدفت هذه الدراسة للتعرف على وجهات نظر أصـحاب المصالح حول مستوى تبني نظام تخطيط الموارد وآثـره على جوده نظم المعلومات المحاسبية في الشرکات الصناعية الأردنية، تکونت عينه الدراسة من أصـحاب المصالح الداخلية من المديـريـن المالييـن، ورؤساء أقسام المحاسبة والمحاسبيـن والعامليـن في أقسام (IT) في الشرکات الصناعية، من خلال الاختبارات الوصفية ونموذج الانحدار الخطي کأحد الأساليب المناسبة للمنهجية الوصفية التحليلية المعتمدة في هذه الدراسة لتحديد درجة تأثيـر المتغيـرات المستقلة الفرعية على المتغيـر التابع، توصلت الدراسة إلى جملة من النتائج، أبـرزها: أن مستوى تبني نظم تخطيط الموارد جاءت بدرجة مرتفعة، کما خلصت الدراسة إلى وجود أثـر ذو دلالة إحصائية لاستخدام کل من نظام إدارة التوريد على جوده نظم المعلومات المحاسبية، في حيـن أن النظم إدارة المخـزون والموارد البشرية والموارد المالية لم يکن لها أثـر ذو دلالة إحصائية على المتغيـر التابع. وفقا لذلک أوصت الدراسة بضرورة استمرار الإدارة في دعمها لفکرة تبني نظم تخطيط التوريد إلى جانب نظام إدارة الموارد المالية للنهوض بمستوى جودة نظم المعلومات المحاسبية، کما توصي الدراسة بضرورة فهم تصورات مجموعات مختلفة من أصـحاب المصالح بالممارسات المتبعة في إدارة المخـزون وأداره الموارد البشرية وفهم جميع العوامل المحيطة بها في محاولة لفهم التحديات التـي تواجهها هذه الأنظمة في سبيل دعم جوده المعلومات المحاسبية. This study aimed to identify the views of stakeholders on the level of adoption of the Enterprise Resource Planning (ERP) system and its impact on the Quality of Accounting Information System (QAIS) in Jordanian industrial companies. The sample of this study included the following internal stakeholder groups (i.e.: financial managers, heads of accounting departments, accountants, and employees in IT departments of industrial companies). Analytical descriptive tests adopted in this study to determine the degree of adoption of ERP systems in the sampled companies. Multiple linear regression models were also the most appropriate analysis technique to analyse possible relationships between sub-independent variables on the dependent variable.The study reached a set of results, most notably: as the stakeholders’ perceptions that adoption of ERP systems came at a high degree. The results also showed that there is a statistically significant effect of adoption of supply management system on the quality of accounting information systems, while the inventory management systems, human resources and financial resources did not have a statistically significant impact on the dependent variable. Accordingly, it’s recommended that top management should continue their support to the procedures of the supply chain system to improve the quality of accounting information systems.Furthermore, the study also recommended that there is urgent need to understand more about the perceptions of other groups of stakeholder on the practices of inventory management and human resource management. Understanding all the surrounding factors as an attempt to understand the challenges of ERP adoption was also from our important recommendations in order to support the quality of accounting information system.

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

Determinants of accounting information systems quality: Empirical evidence from Vietnam

Determinants of accounting information systems quality: Empirical evidence from Vietnam

The Effect of Information Technology Utilization, Management Support, Internal Control, and User Competence on Accounting Information System Quality (Study on Finance Company in Jakarta)

The Effect of Information Technology Utilization, Management Support, Internal Control, and User Competence on Accounting Information System Quality (Study on Finance Company in Jakarta)

Effects of Organizational Commitment and Internal Control on Accounting Information System Quality and Its Impact on Accounting Information Quality (Research on Trading Companies listed in PT. Solusi Akuntansi Indonesia)

Effects of Organizational Commitment and Internal Control on Accounting Information System Quality and Its Impact on Accounting Information Quality (Research on Trading Companies listed in PT. Solusi Akuntansi Indonesia)

Behavioral Aspect of Accounting Information System Quality

Behavioral Aspect of Accounting Information System Quality