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

International Journal of Entrepreneurship and Business Development: IJEBD

article

Fachri Syafaat¹  Tertiarto Wahyudi²  Yusnaini Yusnaini² 

[1] University of Sriwijaya;Sriwijaya University

关键词: Knowledge of Accounting Employee;    Quality of Accounting Information System;    Top Management Support;    Use of Information Technology;   

DOI  :  10.29138/ijebd.v5i4.1899

来源: LPPM of Narotama University Surabaya

【 摘 要 】

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.

【 授权许可】

Unknown