Authors:
Anita Wahyu Indrasti
;
Dewi Puspaningtyas Faeni
;
Indah Rahayu Lestari
and
Berlian Karlina
Affiliation:
Universitas Budi Luhur, Indonesia
Keyword(s):
Enterprise resource planning (ERP), user competence, organizational commitment, internal control, accounting information systems, the quality of accounting information.
Abstract:
Enterprise Resource Planning (ERP) systems are integrated software solutions that cover all aspects of a company's business. ERP implementation will affect the quality of information produced by the company. The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors that influence the quality of accounting information in a work environment that has implemented an ERP system in its operational activities. These factors include the influence of user competence, organizational commitment, and internal control by the company both directly and indirectly on the quality of accounting information, with the accounting information system as a mediating variable. This research was conducted on the main sector companies of the plantation sub-sector listed on the Indonesia Stock Exchange in 2017, which have implemented an ERP application system in its operational activities. The data used in this study are primary d
ata with an analysis tool used in Structural Equation Modeling - Partial Least Squares (SEM-PLS). Based on the test results known that accounting information system success, organization commitment, and user competence have a significant relationship to the quality of accounting information. However, internal control has no significant direct effect on the quality of accounting information. Internal control and organizational commitment have a significant effect on the accounting information system success. However, user competence has no significant effect on the accounting information system success.
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