The Effect of Business Process on Accounting Information Quality through Accounting Information System Quality

Rapina, Rapina and Hadianto, Bram (2019) The Effect of Business Process on Accounting Information Quality through Accounting Information System Quality. International Journal of Research and Analytical Reviews (IJRAR), 6 (1). pp. 1032-1036. ISSN 2348-1269

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Abstract

Business process quality is one of famous and complex concepts. Bad quality of this process will make the application of accounting information system failed and quality of accounting information go down. Hence, the purpose of this research is to test and analyze the impact of business process quality on accounting information system quality and the impact of accounting information system quality on accounting information quality. The population used is from 114 commercial banks listed on website of Financial Services Authority of Indonesia. By using simple random sampling, banks as samples are taken from population. According to calculation of Slovin formula, there are 53 banks as the number of samples. Unfortunately, only 14 bank that can be sample because 61 respondents related to these banks participate to fulfill questionnaire in this survey. Moreover, collected data are analyzed by utilizing variance-based structural equation model. The result of this research shows two things. Firstly, business process has a significant positive effect on accounting information system quality. Secondly, accounting information system quality has a significant positive effect on quality of accounting information.

Item Type: Article
Uncontrolled Keywords: business process quality, quality of accounting information system, quality of accounting information
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 05 Jul 2019 00:38
Last Modified: 24 Feb 2023 08:23
URI: http://repository.maranatha.edu/id/eprint/26846

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