Jurnal Riset Akuntansi Kontemporer
Vol 14 No 1 (2022): April Edition

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

Riska Evi Yanti (Universitas Gunadarma)
Caecilia Widi Pratiwi (Universitas Gunadarma)



Article Info

Publish Date
25 Apr 2022

Abstract

This study aims at determining the effects of organizational structure, organizational culture and user abilities on the quality of accounting information systems and the implications for accounting information quality. The research used was surveying the population of employees in the Jakarta and Tangerang areas who worked in the accounting and finance fields with samples obtained were 97 respondents. The primary data used in this study were obtained through the distribution of questionnaires, which were analyzed by using Partial Least Squares (PLS). The results suggested that the quality of accounting information systems was unaffected by the organizational structure, Meanwhile, organizational culture and user abilities had a significant effect. In addition, accounting information system quality had signficant effect on accounting information quality.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...