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.

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

10.31219/osf.io/pxjqt ◽

2021 ◽

Author(s):

AISDL

Keyword(s):

Information System ◽

Information Systems ◽

Path Analysis ◽

Information Quality ◽

Accounting Information ◽

System Quality ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

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Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

Jurnal Ekonomi ◽

10.24912/je.v26i3.802 ◽

2021 ◽

Vol 26 (3) ◽

pp. 465

Author(s):

Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana

Keyword(s):

Information System ◽

Information Systems ◽

Organizational Structure ◽

Accounting Information ◽

Statistical Testing ◽

Primary Data ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

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ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2021.v5.i4.4590 ◽

2021 ◽

Vol 5 (4) ◽

Author(s):

Rapina Rapina Rapina ◽

Hanny Hanny ◽

Nunuy Nur Afiah

Keyword(s):

Information System ◽

Information Systems ◽

Business Processes ◽

Accounting Information ◽

Personality Characteristics ◽

Accounting Information System ◽

Accounting Information Systems ◽

Independent Variables ◽

Quality Of Accounting Information

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

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PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v3i1.95 ◽

2020 ◽

Vol 3 (1) ◽

pp. 88

Author(s):

Lesi Hertati ◽

Azhar Susanto ◽

Wahyudin Zarkasyi ◽

Harry Suharman ◽

Haryono Umar

Keyword(s):

Information System ◽

Information Systems ◽

Information Needs ◽

Accounting Information ◽

Ease Of Use ◽

Analysis Tool ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.

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

Information Management and Business Review ◽

10.22610/imbr.v7i3.1156 ◽

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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PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

Jurnal Profita ◽

10.22441/profita.v11.01.009 ◽

2018 ◽

Vol 11 (1) ◽

pp. 120

Author(s):

Taufik Akbar

Keyword(s):

Organizational Culture ◽

Information Systems ◽

Organizational Structure ◽

Accounting Information ◽

Test Results ◽

Cross Sectional ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

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PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI

EXCELLENT ◽

10.36587/exc.v5i2.418 ◽

2019 ◽

Vol 5 (2) ◽

pp. 274-282

Author(s):

Putri Vera Rosdiana H ◽

Dian Nur Mastuti

Keyword(s):

Information System ◽

Information Systems ◽

Accounting Information ◽

Security System ◽

System Quality ◽

Quality Of Information ◽

Accounting Information System ◽

Normality Test ◽

Support Information

This study aims to test and analyze influence the use of information systems accounting, quality of information systems accounting security system accounting information and supporting facilities information systems accounting on performance employees of PT.KMA Solo. Analysis of the data used was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi. An analysis of the data used was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi.uji test a hypothesis that is used is linear regression analysis worship of idols, partial test (t) test, as well as a test of the coefficients determinan (R2). Based on the results of data analysis prove that; the utilization of accounting information system have positive and significant of the performance of employees of PT .KMA Solo; the quality of information system accounting have positive and significant of the performance of employees of PT .KMA Solo; security accounting information system influential positive and significant on performance employees of PT.KMA Solo; means of support information systems accounting influential positive and significant on performance employees of PT.KMA Solo.Test R2 shows that variable the use of accounting information system, the quality of information systems accounting, the security system information accounting and means of support information system can explain on variables the employee performance the remaining influenced by other variables that are not using in the study.Keyword : Use Of Accounting Information System, Quality Of Information Systems Accounting, Security Accounting Information System, Supporting Facilities Accounting Information System, Job Performance

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Determinants Affecting Quality of Accounting Information with Information System Quality as an Intervening Variable

Restaurant Business ◽

10.26643/rb.v118i5.7230 ◽

2019 ◽

Vol 118 (5) ◽

pp. 62-65

Author(s):

Anita WahyuIndrasti ◽

Retno Fuji Oktaviani ◽

Dewi PuspaningtyasFaeni ◽

Ratih PuspitaningtyasFaeni ◽

Rinny Meidiyustiani

Keyword(s):

Information System ◽

Enterprise Resource Planning ◽

Accounting Information ◽

Resource Planning ◽

Primary Data ◽

System Quality ◽

Accounting Information System ◽

Primary Data Analysis ◽

Quality Of Accounting Information

The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors affecting the quality of accounting information. Among other things the effect of the implementation of enterprise resource planning (ERP) on the quality of accounting information, the influence of user competence and commitment to the organization, either directly or indirectly on the quality of accounting information, the accounting information system as a mediating variable. This research was conducted on the plantation sub-sector listed in Indonesia Stock Exchange in 2017. The data used in this study are primary data, analysis tools used Structural Equation Modelling- Partial Least Squares (PLS-SEM). The results of the study are ERP implementation has direct and significant effect on the Quality of Accounting Information. While the user competence and organizational commitment significantly affect the quality of accounting information system, where the quality of accounting information systems affect the quality of accounting information.

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ANALISIS KESUKSESAN PENERAPAN SISTEM INFORMASI E-SPT PAJAK PENJUALAN (PPN) TERHADAP KEPATUHAN PAJAK PADA KANTOR PELAYANAN PAJAK MADYA A DAN KANTOR PELAYANAN PAJAK MADYA B

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v5i1.329 ◽

2017 ◽

Vol 5 (1) ◽

Author(s):

Etik Ipda Riyani

Keyword(s):

Information System ◽

Information Systems ◽

Path Analysis ◽

User Satisfaction ◽

Information Quality ◽

Tax Compliance ◽

Quality Information ◽

Intention To Use ◽

System Quality

Etik Ipda Riyani: This study aimed to analyze the relationship between the success of the implementation of the information system e-SPT Sales Tax (e-SPT PPN) to tax compliance. The model used in the study was the model of success of information systems updated D & M IS Success Model. This model is based on six measures of success is the quality information system (System Quality), the quality of information (Information Quality), quality of service (Service Quality), user interest (Intention to Use), the satisfaction of users (User Satisfaction), and tax compliance. The population of this research is all taxpayer is incorporated and registered in Madya Tax Office A and B. Researchers using simple random sampling in the sampling. The analytical tool used in this study were Path Analysis (Path Analysis).The results showed the successful implementation of the information system e-SPT PPN with dimensions System Quality, Information Quality, and Service Quality, Intention to Use and User Satisfaction effect on Tax Compliance.Key words: the success of information systems, e-SPT VAT, tax compliance

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PENGARUH PEMAKAI DAN KONFLIK PEMAKAI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DENGAN LIMA VARIABEL MODERATING DI SKPD PEKANBARU

JESI (Jurnal Ekonomi Syariah Indonesia) ◽

10.21927/jesi.2015.5(1).93-111 ◽

2016 ◽

Vol 5 (1) ◽

pp. 93

Author(s):

Kusumaningdiah Retno Setiorini

Keyword(s):

Information Systems ◽

User Experience ◽

Accounting Information ◽

Supervisor Support ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information ◽

Negative Effect ◽

Positive Effect

Abstract The purpose of this study was to test the inﬂ uence of users and user conﬂ ict on the quality of accounting information systems with superior support, user communications developer, the complexity of the task, the complexity of the system, the user experience as a variable moderating. The method used survey method with processed primary data obtained from the questionnaire. The population in this study was 98 SKPD Pekanbaru which has a function as a task of ﬁ nancial matters relating to the quality of accounting information systems with the number of samples that can be analyzed as much data as 78 respondents. The sampling technique used purposive sampling. Test data validation and reliability of respondent data using Pearson product moment and Cronbach’s alpha. Data were analyzed using Moderated Regression Analysis (MRA). The results showed (1) Effect of users positive effect on the quality of accounting information systems. (2) Conﬂ ict users will not negatively affect the quality of accounting information system. (3) The inﬂ uence of supervisor support moderated wearer no positive effect on the quality of accounting information systems. (4) The effect of the user moderated user communications developer is not a positive inﬂ uence on the quality of accounting information systems. (5) Effect of users moderated complexity of the task is not a positive inﬂ uence on the quality of accounting information systems. (6) The effect of the user moderated system complexity is not a positive inﬂ uence on the quality of accounting information systems. (7) Effect of the wearer moderated user experience no positive effect on the quality of accounting information systems. (8) Conﬂ ict wearer superior failed to support moderated negative effect on the quality of accounting information systems. (9) Conﬂ ict wearer user communication moderated the developer is not a negative effect on the quality of accounting information systems. (10) The conﬂ ict wearer moderated complexity of the task is not a negative effect on the quality of accounting information systems. (11) Conﬂ icts user moderated system complexity is not a negative effect on the quality of accounting information systems. (12) Conﬂ icts wearer moderated user experience a negative effect on the quality of accounting information system. Keywords: inﬂ uence of users, user conﬂ ict, supervisor support, user communications developer, the complexity of the task, the complexity of the system, the user experience.

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