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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Rapina, Rapina Rapina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1293

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
Co-Authors Darmasetiawan, Johannes Buntoro Meythi, Meythi Permata, Nurul Intawaty Riki Martusa