scholarly journals Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

2016 ◽  
Vol 18 (3) ◽  
pp. 119
Author(s):  
Mohammad Alfian
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Positive Influence ◽  
Equation Model ◽  
Management Support ◽  
Quality Of Data ◽  
Accounting Information Quality ◽  
User Knowledge

<em>This study determines the factors supporting the implementation of SIMDA (local government’s financial management information system) on SKPDs (local government agencies) and the effect of SIMDA implementation toward financial statement quality. This research was based on the deficient SIMDA implementation, as demonstrated by inadequate accounting information quality. Inadequacy of accounting information quality was indicated by smaller number of SKPDs which obtain an unqualified opinion on their audit report. The population in this research is SKPDs in Kulon Progo, Yogyakarta. The samples were taken using judgmental purposive sampling method. The hypotheses were analyzed using structural equation model through SmartPLS. The results show that the quality of data input and the level of user knowledge about SIMDA positively affects the SIMDA implementation. Moreover, the top management support was not positively influence the SIMDA implementation. Furthermore, the research also found that the SIMDA implementation has positive influence toward the accounting information quality.</em>

scholarly journals The Effect of Erp Effectiveness on the Accounting Information Quality with Personal Competence as Moderating Variabel on Pt. Aneka Gas Industri Tbk

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Galumbang Hutagalung ◽  
Keyword(s):  
Production Planning ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Equation Model ◽  
Personal Competence ◽  
Accounting Information Quality ◽  
North Sumatra ◽  
Positive Effect

This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.

scholarly journals Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality

2017 ◽  
Vol 2 (3) ◽  
pp. 32-37
Author(s):  
Yenni Carolina
Keyword(s):  
Information Systems ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Systems Implementation ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Information Systems Implementation ◽  
User Knowledge

Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.

scholarly journals The Factors Which Influence the Level of Usage Success of HCIS (Human Capital Information System) (Case Study of BPJS Ketenagakerjaan)

2019 ◽  
pp. 309-317
Author(s):  
Maulana Sidik ◽  
Dr. Elly Sapto Utomo
Keyword(s):  
Information System ◽  
Human Capital ◽  
User Satisfaction ◽  
Structural Equation ◽  
Information Quality ◽  
Human Resources Management ◽  
Positive Influence ◽  
Equation Model ◽  
Social Security Administration ◽  
Analysis Model

HCIS (Human Capital Information System) is human resources management system at Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan (Labour Social Security Administration Agency). The purpose of implementing HCIS is to provide the best service for BPJS Ketenagakerjaan employees while the study of it was to analyze the success in using it with variables test such as system and information quality, perceived easy of use, perceived usefullness and user satisfaction by using the Structural Equation Model (SEM) analysis model. The samples were taken from 449 respondents and analytical tools used are The Measurement Validity Test (Absolute Fit Test, Fit Incremental Test) and Analysis the Indicators and Variables with AMOS (Analysis Moment of Structure) software. Based on the data analysis, the results show that all variables test has a positive effect on user satisfaction, and user satisfaction has a positive influence on usage success.

scholarly journals Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects

2018 ◽  
Vol 4 (3) ◽  
pp. 19-29
Author(s):  
Victoria Lucas Mkonya ◽  
Yu Jintian ◽  
Stella Binauli Nanthuru ◽  
Salimu Abushiri Jinyevu
Keyword(s):  
Information System ◽  
Nongovernmental Organizations ◽  
Information Quality ◽  
Accounting Information ◽  
Individual Factors ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Accounting Information Quality

The development of information technology in accounting has assisted on accountability and transparency of projects funds through the use of accounting information system for projects in producing quality reports. Top management support and individual factor are considered to have a high impact on accounting information system implementation. The study examined the effect of top management support and individual factors on the implementation of accounting information system and its impact on accounting information quality for projects in Tanzania. The study was carried out on nongovernmental organizations operated in Tanzania in different sectors. A questionnaire used to collect information from users of accounting information and accounting information system in different nongovernmental organizations projects in Tanzania. The results indicate that top management support and individual factors significantly influence accounting information system. Furthermore, it was found that the accounting information quality is influenced considerably by accounting information system.

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

2015 ◽  
Vol 7 (3) ◽  
pp. 93-102
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Information System ◽  
Internal Control ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support ◽  
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.

scholarly journals Does The Implementation Of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms

2017 ◽  
Vol 34 (1) ◽  
pp. 43-54 ◽  
Author(s):  
Peiyu Ou ◽  
Hong Zhao ◽  
Zhao Zhou
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Positive Influence ◽  
Manufacturing Firms ◽  
Erp Implementation ◽  
Accounting Information Quality ◽  
The Impact ◽  
Ownership Types ◽  
A Share

Using the data of Chinese A-share listed manufacturing firms, the study explores the influence of ERP implementation on accounting information quality from reliability and relevance. Also, the study verifies the difference of the influence in firms which have different sizes and different ownership types. Compared with the firms not implementing ERP, accounting information quality of the firms implementing ERP improves significantly. In addition, the positive influence differs in firms of different sizes and different ownership types. In large-sized firms, ERP implementation has stronger influence on reliability of accounting information. In non-state-owned firms, ERP implementation has stronger influence on accounting information quality in respect to reliability and relevance. Our study supplies the new evidence to gauge the impact of ERP implementation on accounting information quality in an emerging economy context.

Memperkuat Loyalitas Melalui Kepercayaan, Kepuasan Dan Komitmen Studi Pada Nasabah PT. Bank Cimb Niaga

Liquidity ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 43-52 ◽  
Author(s):  
Sri Widyastuti
Keyword(s):  
Customer Satisfaction ◽  
Relationship Quality ◽  
Structural Equation Model ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Positive Influence ◽  
Equation Model ◽  
Survey Method ◽  
Branch Office

Customer loyalty is ‘suspected’not been able to optimizationrepetition of transactions, customer recommendation and durability with the establishment relationship quality of the trust, customer satisfaction and commitment. Therefore, research conducted on Bank CIMB Niaga aims to determine the extent of the trust, and commitment to customer satisfaction can increase X-tra and TabunganKU savings customer loyalty. This research is verification and the method of research is explanatory survey method, the sample is 160 customer X-tra and tabunganKU savings in the branch office Bank CIMB Niaga Bintaro. The analytical method used is structural equation model. The results showed loyalty can be achieved with relationship quality for customers through the establishment of trust, and commitment to customer satisfaction, which all three have a positive influence. Therefore, the management of Bank CIMB Niaga need to improve their ability in trust, satisfactionand commitmentwith the bank's customers to become increasingly favored customers.

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang
Keyword(s):  
False Alarm ◽  
Risk Taking ◽  
Information Quality ◽  
Accounting Information ◽  
Capital Requirements ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Fierce Competition ◽  
Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

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