The Quality of Accounting Information Systems

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Dinda Elnusa Try Atmaja1, Siti Nurlaela2, Yuli Chomsatu Samrotun3

Dinda Elnusa Try Atmaja1, Siti Nurlaela2, Yuli Chomsatu Samrotun3

Abstract: This study aims to determine the effect of satisfaction is the use of Accounting Information Systems, Computer Anxiety, Technology Acceptance and Self-Efficacy against Employee Performance PT. Delta Dunia Textile Sukoharjo. This research was motivated by the importance of the application of information technology, the anxiety in using the technology, benefits and ease in operating the company's information technology. With the quality and performance of employees both in the mastery of information technology it will be a good contribution to the company, so as to compete competitively with other companies. This study is located in one of the companies in Sukoharjo. Used a sample of 40 respondents with sampling using purposive sampling technique. The results showed; (1) There is no effect between satisfaction Usage Accounting Information Systems on Employee Performance, (2) there is influence between Computer Anxiety on the Performance of Employees. (3) There is influence between the Technology Acceptance the Employee Performance, (4) There is influence between Self -Effivcacy the Employee performance. Keyword: Accounting information system; Computer Anxiety; Technology
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How to Attain Accounting Information Systems Quality? (Empirical Evidence from Manufacturing Company in Bandung-Indonesia).

How to Attain Accounting Information Systems Quality? (Empirical Evidence from Manufacturing Company in Bandung-Indonesia).

Luthans (2008) argues that organizational commitment is most often defined as (1) strong desire to remain a member of a particular organization; (2) a willingness to exert high levels of effort on Behalf of the organization; and (3) a definite belief in, and acceptance of the values and goals of the organization. Furthermore, Greenberg (2011) explained that the organizational commitment is the extent to which an individual identifies and is involved with his or her organization and / or is unwilling to leave it. Mathis & Jackson (2003) states that organizational commitment is the degree which employees believe in and accept organizational goals and desire to remain with the organization. Meanwhile, Hellriegel & Slocum (2009) defines organizational commitment is the strength of an employee's involvement in the organization and identification with it. The dimension of organizational commitment used in this study are affective commitment, normative commitment and continuance commitment Luthans (2008); Greenberg (2011); Woods and West (2010); Kusluvan (2003). 2.4 Accounting information systems:
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DA AIS Contigency model in accounting information systems

DA AIS Contigency model in accounting information systems

A contingency model is advanced that examines sources of requirements for organizational coordination and control as they affect the extent of integration in an accounting information system. Requirements that are contin- gent on the degree of organizational formalization, information interdependence among functional areas, and de- pendence in interorganizational information sharing and electronic data interchange links, are examined. The con- gruence or fit of system integration with those requirements is a key concept that influences beliefs about system effectiveness. Results of the empirical study indicated that, as hypothesized, the fit between the accounting sys- tem design and the contingency factors resulted in a more successful system. Specifically, system fit was a signif- icant factor that explained variations in perceived AIS effectiveness, as measured by decision makers’ perceived satisfaction with the accuracy and monitoring effectiveness of output information. The effect of system fit on a second factor of perceived AIS effectiveness, as measured by decision-makers’ satisfaction with the perceived quality of information content in system outputs, was only marginally significant. The study addresses an impor- tant area in accounting systems research that directly relates to the decision facilitation and control objectives of accounting information. © 2000 Elsevier Science Inc. All rights reserved.
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Determinants of the Effectiveness of Accounting Information Systems in Districts/Cities in North Sumatera– Indonesia

Determinants of the Effectiveness of Accounting Information Systems in Districts/Cities in North Sumatera– Indonesia

carried out by several researchers. Dirgayusa, Atmadja and Nyoman (2014) found that the knowledge of employees in division of accounting and the use of information technology influenced simultaneously and significantly to the effectiveness of accounting information systems. Istiningsih (2009), in her research found that the service quality of has significant and positive effect on the effectiveness of accounting information systems. Researchers Kouser, et al (2011) found that the knowledge of accounting manager and the manager participation in the implementation and development of accounting information system have a strong relationship with the effectiveness of the accounting information system. Komala (2012) in his research found that knowledge of accounting manager affects the effectiveness of accounting information system and has a significant impact on the quality of information. There are some similarities and differences between this research and the previous researches. The difference is that there are independent variables used namely: the use of information technology, the quality service of accounting information system and knowledge. The differences between this research with the previous researches are on the location, time and number of the population and sample to be studied.
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THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

COSO framework identifies five components of effective internal control, namely: control environment, risk assessment, control activities, information and communication, and monitoring of activities (Graham, 2008). According to Moeller (2008), control environment is the foundation of all components of internal control and effect the internal control objectives (effective and efficient operations, reliable financial reporting, and compliance with all relevant laws and regulations) and all activities of the company. This is due to control environment is a reflection of the attitudes and actions of management that will affect the actions of all employees. In achieving its objectives, the company faced with risks that may occur, therefore management should take action to assess the risks that could affect the company as a whole as well as the risks in the various activities of the company and take appropriate action to mitigate the risks. Control activities include policies and procedures about what should be done to keep the company on track in achieving its objectives. The exact information that is supported by information technology systems must be communicated at every level within the organization so that everyone can be responsible in performing their duties, and the company’s goals can be achieved. Monitoring is an important element in internal control, because there should be a monitoring process to assess the effectiveness of internal control components and take corrective action if necessary.
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THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

One work program to achieve these objectives is increasing the use of information systems. This increased information’s value within the company will offer new opportunities to the business [1][2]. The information system is a fairly important part of the organization's control system. Therefore, it needs to be managed well, so it is expected to contribute positively to support the success of the organization's control system. Romney [3] states that the main benefits of the information are to reduce uncertainty, decision support, and encourage better planning and scheduling of work activities.
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View of The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari

View of The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari

The result of this study found that user involvement in the development of accounting information system has no influence on the quality of accounting information system (H1 is rejected) since the value of significance coefficient of user involvement is 0.789 which is more than 0.05. This result contradicts the research finding conducted by Jen (2002), which states there is a positive relationship between users involvement in the development of the system with the quality of accounting information system. This is due to the lack of user involved in the development of the system at Regional Public Hospital Manokwari. Users of the system are considered as people who understand the system including the constraints of the system. Therefore, when users have given less opportunity to give opinions and suggestions related to the development of accounting information system then the quality of the system is not likely to increase. However, this finding support previous study conducted by Widyaningrum (2015) that state the user involvement in the development of accounting information system have no influence on the quality of accounting information system.
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Accounting Students’ Choice on Accounting Information Technology Careers

Accounting Students’ Choice on Accounting Information Technology Careers

Croasdel et al. (2011) examined the reasons why women choose not to major in information technology disciplines and to suggest potential solutions. Croasdel et al. (2011) found that a “genuine interest in IS” and the “influence of family” most account for a woman’s decision to major in information systems. Equally important are those items that did not appear to attract females, including such matters as “job-related factors” or the “influence of fellow students or friends”. These findings have important recruitment and retention implications as well as suggesting some avenues for further study.
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Accounting Information Systems and Cyber Security pdf  pdf

Accounting Information Systems and Cyber Security pdf pdf

4. An Intrusion Prevention System (IPS) examines network traffic, detects malicious activities or violations, and prevents vulnerability exploits (Yan et al., 2016). The IPS provides alarms to the network administrator, delivers malicious packets, blocks traffic from the source address, and resets the connection. Two main types of IPSs include network-based IPSs (NIPS) and host-based IPSs (HIPS) (Khan, 2016; Prabha and Sree, 2016). The NIPS are deployed as webservers right in front of the critical resources, whereas the HIPS are set up inside a host system, which only protects the host itself. IPSs were popular mid-2000. Nowadays, IPSs are integrated into firewalls, intrusion detection systems, and unified threat management solutions (Prabha and Sree, 2016).
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Accounting Conservatism and Accounting I

Accounting Conservatism and Accounting I

Qualitative characteristics of accounting information have an undeniable role in promoting the quality of financial statements information. One of the qualitative characteristics of accounting information is accounting conservatism. According to the theoretical foundations of International Financial Reporting Standards (IFRS), accounting conservatism is one of the characteristics that promotes the reliability of accounting information (Corporate Audit, 2011). Therefore, it is claimed that accounting conservatism has a vital role in providing useful information for decision-making as well as evaluating managerial stewardship behavior. But, with compiling a common conceptual framework of Financial Accounting Standards Board (FASB), accounting conservatism has been eliminated from qualitative characteristics of accounting (AFAS 8, 2010). Watts (2003) considers accounting conservatism as an important characteristic for promoting the accounting information quality. According to him, non-conservative accounting standards allow managers to predict commercial units of accounting figures (e.g. profits) for their own advantage in order to get more rewards. He believes that managers sacrifice the quality of financial statements information for their personal interests. However, accounting conservatism delays profit identification until its realization and this promotes the quality of financial statements (Watts, 2003). On the other hand, Chen et al. (2007) state that accounting conservatism compared to the non-conservative standards and procedures of accounting has more negative impacts on the accounting information quality (Cheng et al., 2007). Therefore, the main research question of this study is that to what extend accounting conservatism affects the quality of financial statements. The increase of non-conservative standards by FASB as well as the lack of adequate research in this context, have motivated the researchers to investigate the effect of accounting conservatism on the quality of financial statements.
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Instructional Video 1: “Victor Mayer Schonberger on the Right to be Forgotten”

Instructional Video 1: “Victor Mayer Schonberger on the Right to be Forgotten”

The introduction of new information technology has a ripple effect, raising new ethical, social, and political issues that must be dealt with on the individual, social, and political levels. These issues have five moral dimensions: information rights and obligations, property rights and

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THE INFLUENCE OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY ON OPERATING PERFORMANCE: AN INVESTIGATION USING DATA ENVELOPMENT ANALYSIS IN INDONESIA - Binus e-Thesis

THE INFLUENCE OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY ON OPERATING PERFORMANCE: AN INVESTIGATION USING DATA ENVELOPMENT ANALYSIS IN INDONESIA - Binus e-Thesis

14. Binus International Pool of English Debaters (BIPEDS), for improving my critical thinking and public speaking, especially to our brilliant coach Bong. From intensive training to tournament euphoria: Invi, Eunike, Steven, Raj, Jaran, Ravina, Andrew, Astrio, Chris, Ian, Ric, Caroline, Felice, Nouzar, Mutia, Sergio, Tjoe, Dave, Shellen, Henri, Irene, Andree.

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Mahdi Perencanaan dan Pengembangan Sistem Informasi References 2004

Mahdi Perencanaan dan Pengembangan Sistem Informasi References 2004

Perenfanaan Dan Pengembangan Sistem Informasi Sektor Publik Berbasis Komputer DAFTAR RUJUKAN Brecht, David and Martin, Merle, 1996.. Accounting Information Systems: The Challeng of Ex[r]

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Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo

Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo

A corporation is a distinct entity from a legal perspective. It is an entity that exists apart from its owners, who are called the stockholders or shareholders. However, the corporation has many of the rights that a person has. For example, a corporation may buy, own, and sell property; enter into contracts; sue; and be sued. Items that the business owns (its assets) and those items that the business has to pay later (its liabilities) belong to the corporation and not to the individual stockholders. The ownership interest of a corporation is divided into shares of stock. A person becomes a stockholder by purchasing the stock of the corporation. The corporate char- ter specifies how much stock the corporation is authorized to issue (sell) to the public. Due to this fact, it is usually easier for corporations to raise capital.
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Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange

Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange

Good financial performance is an indicator of good news and this should provide a positive sentiment on the market reaction (Ball & Brown, 1968; Beaver, 1968; Dechow, 1994). Investor as capital market players, need information to assess the risks and prospects for future profits to be more accurate (Healy & Palepu, 2001). However, when the 2008 financial crisis, there are anomalies in the market reaction in the Indonesia Stock Exchange, where the stock price index fell while the company whose shares plummeted recorded a good financial performance.
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Institutional Repository | Satya Wacana Christian University: Kebutuhan VS Kapasitas Sistem Informasi Akuntansi pada Swalayan yang ada di Wilayah Semarang

Institutional Repository | Satya Wacana Christian University: Kebutuhan VS Kapasitas Sistem Informasi Akuntansi pada Swalayan yang ada di Wilayah Semarang

The primary objective of this study was to explore the suitability or alignment between the needs of accounting information system accounting information processing systems and accounting information systems capacity at the convenience store in the city of Semarang. The population in this study are all self- contained within the city of Semarang as many as 167 supermarkets. And questionnaires were presented to 50 respondents were selected by accidental sampling method. However, questionnaires can be collected and can be generated by only 14 questionnaires. The results showed that there is alignment between the needs and capacities of accounting information systems in supermarkets in the area of Semarang is included in the tall category
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08832323.2010.489587

08832323.2010.489587

Unfortunately, respondents also noted that present curric- ula leave little time for additional topics. This lack of time may hinder efforts to add new material to the curriculum. The challenges of IS security, however, are an important is- sue that we and our students will continue to face. The need for additional instruction in this area cannot be disregarded. It is perhaps time to look to new teaching methods and ap- proaches to learning to increase both the breadth and depth of our student’s educational experience. While we cannot con- tinually add more content, we can make an effort to maximize their learning in a changing world.
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AN IMAGINARY DIALOGUE ON CRITICAL ETHNO- ACCOUNTING RESEARCH

AN IMAGINARY DIALOGUE ON CRITICAL ETHNO- ACCOUNTING RESEARCH

Papi : Triangulation works with any topic, in any setting, and on any level. It is effective to be used in studying the accounting phenomena. The trick is to compare omparable items and levelsduring analysis. In studying the accounting phenomena, some experiences usually break down several unit of analysis into manageable pieces, such as departments, separate companies.Then they select the most significant concerns that emerged during theinitial review period. This may focus on those concerns throughout the study, refiningunderstanding of them by working with people in the field. This may confirm someresearch questions, learn about new dimensions of the problems, and crystallize overall conceptions of how the place operates by constantly triangulating information.
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