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

2019 ◽  
Vol 05 (12) ◽  
pp. 753-761
Author(s):  
Khristina Damayanti ◽  
Fardinal .
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Management Support ◽  
System Quality ◽  
Technology Utilization ◽  
Accounting Information System ◽  
Finance Company ◽  
Quality Study

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.

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.

KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)

2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Affect ◽  
System Development ◽  
Accounting Information ◽  
User Participation ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
User Training

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

scholarly journals Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

2016 ◽  
Vol 19 (4) ◽  
pp. 5-20
Author(s):  
Binh Huu Nguyen
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

scholarly journals Construct The Management Accounting Information System Quality to Improve Gcg Implementation

2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Rini Lestari ◽  
Nurfahmiyati Nurfahmiyati ◽  
Magnaz Lestira Oktaroza ◽  
Bayu Putra
Keyword(s):  
Information System ◽  
Corporate Governance ◽  
Internal Control ◽  
Business Strategy ◽  
Accounting Information ◽  
Sampling Technique ◽  
System Quality ◽  
Accounting Information System ◽  
Good Corporate Governance ◽  
Banking Institutions

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.

scholarly journals THE ROLE OF INTRA-ORGANIZATIONAL FACTORS IN ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS

2017 ◽  
Vol 16 (2) ◽  
pp. 131
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Organizational Factors ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Control Quality ◽  
And Training

This study examines the influence of intra-organizational factors on Accounting Information System (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as the internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, exploratory research approach was adopted. A self-administered questionnaire was distributed to regional and branch offices of banks in Nigeria. A valid response rate of 48.4% was achieved, and the survey data were analyzed using Statistical Package for Social Sciences (SPSS) for the descriptive statistics and structural equation modeling for inferential analysis. The results of the study revealed that internal control quality and training are the most crucial factors in ensuring AIS effectiveness. The result further revealed that top management support is less important for the success of the systems. The findings suggest that banks should pay more attention to the internal control quality and training since they were found to be influencing the effectiveness of the system. Thus, when managers provide all the required in-house resources to support AIS, it would lead to the success of the system and which eventual result to realizing the full potential of their investment.

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