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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development)
Fachri Syafaat
University of Sriwijaya
Economics, Econometrics & Finance

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Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) Fachri Syafaat; Tertiarto Wahyudi; Yusnaini Yusnaini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 4 (2022): July 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.299 KB) | DOI: 10.29138/ijebd.v5i4.1899

Abstract

Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application. Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System. Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia. Originality/value: The Paper is Original Paper Type: Research paper
Co-Authors Tertiarto Wahyudi Yusnaini Yusnaini