The Determinants of Accounting Information Systems’ Quality and Its Implication on the Quality of Accounting Information

Lambok Vera Riama Pangaribuan, Sri Hartaty, Anggeraini Oktarida, Eka Fithri

2018

Abstract

This research aims to analyze the impact of the organizational culture, leadership style, internal control system on the quality of the accounting information systems and its implication on the quality of the accounting information at BPKAD in the province of South Sumatra. The unit of analysis in this study is the individuals or people who work in BPKAD of South Sumatra province. This research is an explanatory research in which data are collected through a mail survey. To see the relationship between the latent variable with a manifest variable as well as to see the relationship between exogenous with endogenous variables, this research used a structural equation modelling by using PLS software. The result showed that the the organizational culture, leadership style, internal control system and the quality of the accounting information systems significantly affect the quality of the accounting information. Limitation of this study is the small value of the loading factor of each of the variables examined. This is an opportunity for subsequent researchers to investigate other variables that affect the quality of accounting information.

Paper Citation

in Harvard Style

Pangaribuan L., Hartaty S., Oktarida A. and Fithri E. (2018). The Determinants of Accounting Information Systems’ Quality and Its Implication on the Quality of Accounting Information. In Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST, ISBN 978-989-758-574-6, pages 22-29. DOI: 10.5220/0009151900002500

in Bibtex Style

@conference{first18,
author={Lambok Pangaribuan and Sri Hartaty and Anggeraini Oktarida and Eka Fithri},
title={The Determinants of Accounting Information Systems’ Quality and Its Implication on the Quality of Accounting Information},
booktitle={Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,},
year={2018},
pages={22-29},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009151900002500},
isbn={978-989-758-574-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,
TI - The Determinants of Accounting Information Systems’ Quality and Its Implication on the Quality of Accounting Information
SN - 978-989-758-574-6
AU - Pangaribuan L.
AU - Hartaty S.
AU - Oktarida A.
AU - Fithri E.
PY - 2018
SP - 22
EP - 29
DO - 10.5220/0009151900002500