Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)

Article Sidebar

PDF
Published Jul 31, 2022
DOI https://doi.org/10.29138/ijebd.v5i4.1899

Main Article Content

Fachri Syafaat
University of Sriwijaya
Tertiarto Wahyudi
Sriwijaya University
Yusnaini Yusnaini
Sriwijaya University

Abstract

Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS).


Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded  to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application.


Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System.


Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia.


Originality/value: The Paper is Original


Paper Type: Research paper

Downloads

Download data is not yet available.

Article Details

Issue
Vol 5 No 4 (2022): July 2022
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

Afiah, N.N., Alfian, A. and Sofia, P., 2020. Effect of employee competence and internal control systems on accounting information quality of the local government in West Java region. Utopia y Praxis Latinoamericana, 25(Extra1), pp.146–154. https://doi.org/10.5281/zenodo.3774595.
Afiah, N.N. and Indahwati, R., 2015. Top-management support and user’s competency on the accounting information systems’ quality. International Journal of Applied Business and Economic Research, 13(6), pp.4049–4055.
Alfons, M., 2021. Dewas BPJS Ungkap 3 Dampak Bocornya 279 Juta Data WNI. https://news.detik.com/berita/d-5582055/dewas-bpjs-ungkap--3-dampak-bocornya-279-juta-data-wni.
Christy Pontonuwu, T., Elim, I. and Gede Suwetja, I., 2017. Pengaruh Dukungan Manajemen Puncak dan Pengetahuan Manajer Terhadap Efektivitas Sistem Informasi Akuntansi pada Perusahaan Retail di Manado (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom). Jurnal Riset Akuntansi Going Concern, .
Dewi Teresia, E.S. and Hermi, H., 2016. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan dan Keputusan Keuangan Terhadap Nilai Perusahaan Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating. Jurnal Magister Akuntansi Trisakti. https://doi.org/10.25105/jmat.v3i1.4969.
Fatimah, 2013. Pengaruh Pelatihan, Dukungan Manajemen Puncak dan Kejelasan Tujuan Terhadap Efektivitas Sistem Informasi Akuntansi Keuangan Daerah (Studi Empiris Pada DPKAD Kota Di Sumatera Barat).
Febrianti, K.F., Wahdiat, I.S. and Juwenah, 2020. Pengaruh Kecanggihan Teknologi Informasi, Dukungan Manajemen Puncak dan Kompetensi Karyawan Akuntansi Terhadap Efektivitas Sistem Informasi Akuntansi. 6, pp.20–38.
Ikhsan, M. and Bustamam, 2016. Pengaruh Dukungan Manajemen Puncak Dan Kemampuan Teknik Operator Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi ( Studi Pada Lembaga Keuangan Mikro Di Kota Banda Aceh ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), pp.36–46.
Indriantoro, N. and Supomo, B., 2002. Metodologi Penelitian. 1st ed. Yogyakarta: Penerbit BPFE Yogyakarta.
Khan, A., 2017. Impact of accounting information system on the organizational performance: A case study of Procter and Gamble. Star International Journal, 5(12), pp.26–30.
Komala, A.R., 2012. The Influence Of The Accounting Manager Knowledge And The Top Management Support To The Accounting Information System And It’s Impact On The Quality Of Accounting Information: Survey In Management Institution Of Zakat In Bandung. 3rd International Confere. Seminars in Reproductive Medicine, 30(6), p.453. https://doi.org/10.1055/s-0032-1329178.
Krisbiantoro1, D., Suyanto2, M., Taufiqluthfi3, E., Teknik, M., Stmik, I., Yogyakarta, A., Ring Road, J., Condong, U., Depok, C. and Yogyakarta, S., 2015. Konferensi Nasional Sistem & Informatika.
Lisnawati, N. kadek, Wahyuni, M.A. and Julianto, P., 2017. Pengaruh Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi dan Partisipasi Manajemen Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se-Kecamatan Ubud. 8.
Mkonya, V.L., Jintian, Y., Nanthuru, S.B. and Jinyevu, S.A., 2018. Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects. International Journal of Management Science and Business Administration, 4(3), pp.19–29. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.43.1003.
Nguyen, H.T. and Nguyen, A.H., 2020. Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), pp.185–198. https://doi.org/10.5267/j.ac.2019.10.004.
Pardani, K.K. and Damayanthi, I.G.A.E., 2017. Pengaruh Pemanfaatan Teknologi, Partisipasi Pemakai, Manajemen Puncak dan Kemampuan Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayan, 19.3.
Ratnaningsih, K.I. and Suaryana, I.G.N.A., 2014. Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana.
Rochmawati, I., 2019. Pengaruh Pengendalian Internal dan Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi Sekolah Tinggi Ilmu Ekonomi ( STIE ) Ekuitas Bandung.
Rumambi, F.R., Robo, S. and Amalia, C., 2020. Identifikasi Dampak Penggunaan Sistem Informasi Rumah Sakit (SIRS) Terhadap Pelayanan Kesehatan Menggunakan Hot-Fit Model 2006. JURNAL MEDIA INFORMATIKA BUDIDARMA, 1, pp.216–224. https://doi.org/10.30865/mib.
Septriani, E., 2010. Pengaruh Kinerja Sistem Terhadap Kepuasan Pengguna Pada PT.Bank Muamalat Indonesia.
Sudarmi, S., 2017. Pengaruh Efektivitas Manajerial, Self-Efficacy, Stres Kerja Dan Motivasi Kerja Terhadap Kinerja Dosen Kebidanan Di Provinsi Lampung. Jurnal Manajemen, 19(1), p.28. https://doi.org/10.24912/jm.v19i1.103.
Sukma, P.D., Atmaja, anantawikrama T. and Darmawan, N.A.S., 2014. Pengaruh Pengetahuan Karyawan Bagian Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Efektivitas Sistem Informasi Akuntansi(Studi Empiris pada Hotel yang Terletak di Kawasan Lovina, Kabupaten Buleleng).
Susilastri, Tanjung, Rusli., Amris, P. and Surya, 2010. Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Umum Pemerintah Di Kota Pekanbaru. Jurnal Ekonomi, pp.18 (2), h: 121-132.
Taiwo, J.N., 2016. Effect of Ict on Accounting Information System and Organisational Performance: the Application of Information and Communication Technology on Accounting Information System. European Journal of Business and Social Sciences, [online] 5(02), pp.1–15. Available at: .
Yusof, M.M., Paul, R.J. and Stergioulas, L.K., 2006. Towards a Framework for Health Information Systems Evaluation.