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

Fachri, Syafaat and Tertiarto, Wahyudi and Yusnaini, Yusnaini (2022) Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS). IJEBD: International Journal of Entrepreneurship and Business Development), 5 (4). pp. 708-715. ISSN 2597-4785

[thumbnail of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS).pdf] Text
Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS).pdf - Published Version

Download (285kB)

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.

Item Type: Article
Uncontrolled Keywords: Knowledge of Accounting Employee, Quality of Accounting Information System, Top Management Support, Use of Information Technology
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dr. Yusnaini Yusnaini
Date Deposited: 30 Apr 2023 23:17
Last Modified: 30 Apr 2023 23:17
URI: http://repository.unsri.ac.id/id/eprint/98557

Actions (login required)

View Item View Item