ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 8 No 02 (2024): Accruals Edisi September 2024

ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES

Permata, Nurul Intawaty (Unknown)
Rapina, Rapina Rapina (Unknown)
Martusa, Riki (Unknown)
Meythi, Meythi (Unknown)
Darmasetiawan, Johannes Buntoro (Unknown)

Article Info

Publish Date
11 Oct 2024

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

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...