scholarly journals THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING

2018 ◽  
Vol 26 (1) ◽  
pp. 78-111 ◽  
Author(s):  
Ahmed Al-Dmour
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Business Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Mediating Role ◽  
The Impact

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

scholarly journals Supply Chain Management Moderating Effect on the Nexus amid Intensity of Energy Consumption and Accounting Information System

2020 ◽  
Vol 8 (2) ◽  
pp. 35-45
Author(s):  
Waseem Yousaf ◽  
Raheel Jamil ◽  
Zardashia Nazir Chohan ◽  
Muhammad Muneeb Akmal Mughal
Keyword(s):  
Information System ◽  
Supply Chain ◽  
Energy Consumption ◽  
Sugar Industry ◽  
Accounting Information ◽  
Effective Energy ◽  
Accounting Information System ◽  
The Impact ◽  
Consumption Intensity

The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.

scholarly journals The Role of Hospital Service Quality and Informing System in Patients' Willingness to Pay with Mediation of Satisfaction

2020 ◽  
Author(s):  
Ghasem Zarei ◽  
Hajieh Ghorbani Ardahaei
Keyword(s):  
Information System ◽  
Patient Satisfaction ◽  
Service Quality ◽  
Willingness To Pay ◽  
Equation Modeling ◽  
Mediating Role ◽  
Patients Satisfaction ◽  
The Impact

Background: The willingness to pay is criteria criterion for measuring the patients' interest to continue their relationship with health centers. The main purpose of this study was to determine the effect of service quality and informing system of hospitals on the patient's willingness to pay with mediating role of patient satisfaction. Methods: This is an applied survey. The statistical population of this study consisted of all patients referring to Imam Khomeini Hospital in Sarab City during the first six months of 2019. Random sampling method was applied and 390 questionnaires were distributed among the patients. Data gathering tools included researcher made questionnaire with confirmed validity and reliability. Experts’ opinion and confirmatory factor analysis were used to confirm the validity. Cronbach's alpha method and combined reliability coefficient were used for reliability. Data were analyzed using structural equation modeling (SEM) test by partial least squares method. To analyze the data, SPSS 20 and Smart PLS 3 software were used. Results: Among the distributed questionnaires, 300 ones were completed and returned. According to the descriptive statistics, mean score of service quality, hospital information system, patient satisfaction, and willingness to pay were 2.98, 2.81, 3.44, and 2.67, respectively. The results obtained from the inferential analysis showed that the quality of services had a significant effect on patients’ satisfaction and willingness to pay. Moreover, the information system had a significant effect on patients’ satisfaction and patients' satisfaction had a significant effect on the willingness to pay. The impact of the information system on the willingness to pay was not confirmed. Conclusion:  Based on the findings, changes in the quality of hospital informing system and service quality with the mediating role of patients’ satisfaction affected their willingness to pay.  

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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