The Influence of Company Internal Factors on Accounting Information System Performance (original) (raw)
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IJEBD (International Journal of Entrepreneurship and Business Development)
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This study aims to determine the effect of information technology, user technical skills, education and training on the performance of the accounting information system of the Village Credit Institution (LPD in Indonesia).This research was conducted at LPD Tegallalang District. Determination of the sample using nonprobability sampling method with purposive sampling technique and obtained a sample of 45 samples. The data collection method is to use a survey method by distributing questionnaires. The analysis technique used is multiple regression analysis techniques. The results of the analysis obtained indicate that information technology, user technical skills, education and training have a positive and significant effect on accounting information system performance.
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Digitization of technology in hospitals is needed to facilitate services and reporting. Especially RSUD Soreang Bandung Regency has become a Public Service Agency which has consequences for accountability and auditability so that it requires the support of a perfectly integrated accounting information system. So the measurement of the factors that influence the success of the performance of the accounting information system needs to be done quickly and precisely. This is the background of the purpose of this study, namely to determine how much influence the ability of system users and top management support to the performance of accounting information systems at RSUD Soreang, Bandung Regency. The research method used is quantitative, descriptive and verification using primary and secondary data. Other data analysis techniques used are classical assumption test, multiple linear regression, regression coefficient and coefficient of determination. The results showed that the abil...
Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and on-line information is utilized in the accounting information systems. Organizations need to take an action, which put such systems at the forefront, and consider both the system and the human related factors while managing their accounting information systems. In managing an organization and implementing an internal control system, the role of accounting information system (AIS) is crucial. In brief, this research has provided an understanding of impact of accounting information systems on organizational performance in TCS. That is, data quality management is factors for accounting information systems in organizations. Further in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Further in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Particularly in managers using AIS is done through budgetary allocation and its utilization plan would be the responsibility of top managers. Researcher has examined the relationship between variables considering Kolmogorov-Smirnov test and lack of normality of data, Pearson correlation coefficient was used. In this study researcher after analysis of data with statistical software which has been used in SPSS .22 find the positive relationship between accounting information system and influence factors on the organizational performance.
The Effectiveness of the Accounting Information System
This study aimed to identify the effectiveness of the accounting information system for companies that adopting "Enterprise Resource Planning (ERP)" systems, and its relationship with the quality of accounting outputs (information) and the internal control. To achieve the goal of this study, the researcher chooses companies that located in Al Hassan Industrial Zone, particularly companies that uses ERP systems. A questionnaire designed and distributed to a sample of accountants and financial managers who works at such companies. The researcher used means and frequencies to describe the sample of the study and the questionnaire responses besides t test to test the hypotheses of this study. The results showed that the integration of accounting information system within the ERP system improving the quality of accounting outputs and the internal control in companies. More studies are required on this field to support the result of current study and to expand the accounting literature on this issue. Companies also recommended to adopt ERP systems because it will improve their performance.
The Role of Intra-Organizational Factors in Accounting Information System Effectiveness
Management and Accounting Review (MAR), 2017
This study examined the influence of intra-organizational factors on Accounting Information Systems (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, an 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 the Statistical Package for Social Sciences (SPSS) for 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 quality control 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.
2017
Information is needed for effective decision making. Thus, quality accounting information generated by a qualified accounting information system. This study uses two components of the DeLone & McLean Information System Success Model such as system quality and information quality which identified as the entry key to the information system succeess. Besides, internal control and top management support are important factors that affect AIS quality. The objectives of this study are to measure (1) the influence of internal control and top management support on AIS quality and (2) the influence of AIS quality on the quality of accounting information. The population were Muhammadiyah higher education institutions and choosing samples by simple random sampling technique. PLS-SEM was used as an analytical tool. Primary data were collected by questionnaires as research instruments. The results have shown that the AIS quality can be reflected by integration, flexibility, ease of use and access...
THE EFFECT OF USING THE ACCOUNTING INFORMATION SYSTEM IN IMPROVING THE ORGANIZATION'S PERFORMANCE
This paper evaluates the importance of accounting information systems (AIS) and information technology in accounting practices. Previous findings revealed that many firms are losing vast amounts of money on processing accounting information. Additionally, the management of these companies does not have access to real-time financial information for decision making and financial forecasting. There is a need, therefore, to assess the importance of AIS in the accounting department of a firm. This study employed qualitative and quantitative research methods to collect and analyze research data. In total, 19 participants drawn from 7 companies within the Zakho district met the eligibility criteria, which required that participants be owners or employees of the selected companies. The results showed that many companies within the Zakho district have deployed AIS and are carrying out accounting practices faster. There is proper planning and coordination of financial information and thus efficiency in decision making.
USERS COMPETENCE AND INFLUENCE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM
The purpose of this paper is to know that the effect on the user Competence Accounting Information Systems. Terori based on the description of the above it can be concluded that the competence of the user affects the quality of accounting information systems. Therefore, the quality of accounting information system can be further enhanced by more priority to the competence of the factors that these factors become important when the information system was created and developed. With demikiam exposure based on the results of the above it can be concluded that in order to develop the science of accounting, especially accounting information systems, this research has been in accordance with the hypothesis that the competence variables affect the quality of the information system