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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Himmatun Karimah
Politeknik Negeri Batam
Economics, Econometrics & Finance

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The Six Sigma Approach for the Development of Accounting Information System Performance Hendra Gunawan; Himmatun Karimah
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.355 KB) | DOI: 10.5281/zenodo.1306525

Abstract

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.
Co-Authors Hendra Gunawan