A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems

Mustamin, Mustamin and Intawaty, Nurul and Halim, Halim and Suryawan, Fiona (2023) A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems. In: 2nd Maritime, Economics and Business International Conference, September 4-5, 2023, Tanjungpinang.

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Abstract

Information systems have become an important part of business and have been integrated into daily business activities such as accounting, finance, operations management, marketing, human resource management or other key business functions, a poor quality information system will have a negative impact on a company or organization. The goal of this study was to assess the impact of user competence on the quality of information systems in Indonesian banks, as well as the impact of internal control on the quality of information systems in Indonesian banks. The sample in this study was selected by random sampling technique which is part of probability sampling and Partial Least Square-Structural Equation Modeling (PLS-SEM) is used as the data analysis technique. This study's finding has two major conclusions, first is that User competence has a significant and positive effect the quality of the banking Information system in Indonesia, and the second finding is internal control positively and significantly affects the quality of the banking Information system in Indonesia.

Item Type: Conference or Workshop Item (Paper)
Contributors:
ContributionContributorsNIDN/NIDKEmail
AuthorMustamin, MustaminUNSPECIFIEDUNSPECIFIED
AuthorIntawaty, NurulUNSPECIFIEDUNSPECIFIED
AuthorHalim, HalimUNSPECIFIEDUNSPECIFIED
AuthorSuryawan, FionaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: User Competence, Internal Control, Quality of Information System.
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 06 Apr 2025 22:27
Last Modified: 06 Apr 2025 22:38
URI: http://repository.maranatha.edu/id/eprint/33849

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