GCBME 2019 Conference

What Factors are Considered Influence the Accounting Information Systems
Annisa Fitri Anggraeni (a), Maria Lusiana Yulianti (b*)

a) Politeknik LP3I Bandung. Indonesia
b*) Universitas Winaya Mukti Bandung. Indonesia


A good decision-making process is supported by accounting information quality that produced by a Accounting Information Systems quality. Information technology and Organizational Structure are considered as factors that whether Quality Accounting Information Systems or not. This study sought to examine empirically the quality of Accounting Information Systems. Furthermore, this study examined the relationship of Information Technology in the quality of Accounting Information Systems and Organizational Structure in Accounting Information Systems quality. We used PLS-structural equation modelling analysis to examine 78 responses from accounting and finance unit on 28 u in Bandung City, West Java Province, Indonesia. Result indicated significant relationship between the overall influence of Accounting Information Systems quality. Accounting Information Systems quality had positive and significant influence with Information Technology and Organizational Structure. Therefore, many universities in Bandung City, West Java Province, Indonesia must repaired Information Technology and Organizational Structure to improve Accounting Information Systems Quality.

Keywords: Information Technology, Organizational Structure, Accounting Information Systems Quality

Topic: Financial Management and Accounting

Link: https://ifory.id/abstract-plain/BvZeCQqkKj6n

Web Format | Corresponding Author (Maria Lusiana Yulianti)