Enhancing Accounting Information Systems: The Role of User Competence, Internal Controls, and Business Process

Mustamin, Nurul Intawaty Permata and Rapina, Rapina and Martusa, Riki and Darmasetiawan, Johannes Buntoro (2024) Enhancing Accounting Information Systems: The Role of User Competence, Internal Controls, and Business Process. Accounting Research Journal of Sutaatmadja (ACCRUALS), 8 (2). pp. 143-159. ISSN 2615-0409

[img] Text
Enhancing Accounting Information Systems_lengkap.pdf
Download (1327Kb)
[img] Text
Enhancing Accounting Information Systems_Turnitin.pdf
Download (696Kb)
[img] Text
Enhanching Accounting Information Systems_bukti korespondensi.pdf
Download (1112Kb)

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS

Item Type: Article
Contributors:
ContributionContributorsNIDN/NIDKEmail
AuthorMustamin, Nurul Intawaty PermataUNSPECIFIEDUNSPECIFIED
AuthorRapina, RapinaUNSPECIFIEDUNSPECIFIED
AuthorMartusa, RikiUNSPECIFIEDUNSPECIFIED
AuthorDarmasetiawan, Johannes BuntoroUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Quality of Accounting Information System, User Competence, Internal Controls, Business Process
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 07 Apr 2025 07:46
Last Modified: 08 Apr 2025 02:52
URI: http://repository.maranatha.edu/id/eprint/33870

Actions (login required)

View Item View Item
MCUrepository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.