Rapina, Rapina (2015) Antecedents of the Quality of Accounting Information (Survey on Commercial Banks in Bandung). In: The 3rd IBEA International Conference on Business, Economics and Accounting, 15-17 April 2015, Ho Chi Minh City.
|
Text
Antecedents of the Quality of Accounting Information.pdf - Published Version Download (2343Kb) | Preview |
Abstract
Accounting may be seen as a service function. Its objective is to provide meaningful information to certain users. User typically need information to make decisions or to improve the decision making process. The accounting information system (AIS) is the system that supports the overall accounting function and makes it possible to attain this objective. Quality of accounting information systems is an integration of hardware, software, brainware, telecommunications networks, database and procedure, which is based on the input, process and output. This research examines the influence of management commitment, organizational culture and the quality of accounting information systems and its impact on the quality of accounting information. Data were obtained through survey techniques by distributing questionnaires to 30 commercial banks in Bandung. The results showed that there are significant effects of the management commitment, organizational culture and the quality of accounting information systems and their impact on the quality of accounting information.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Quality of Accounting Information Systems, Quality of Accounting Information, Management Commitment, Organizational Culture |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 13 Aug 2017 22:30 |
| Last Modified: | 22 Aug 2017 04:39 |
| URI: | http://repository.maranatha.edu/id/eprint/22827 |
Actions (login required)
 |
View Item |
