Accounting Information System Quality's Effect on Accounting Information Quality

Rapina Rapina, Y. Carolina, J. Joni, Ridwan Ridwan
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引用次数: 0

Abstract

This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept,  the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.
会计信息系统质量对会计信息质量的影响
本研究旨在探讨会计信息系统质量对会计信息质量的影响程度。本研究的人口统计包括印度尼西亚的会计和财务人员。本次调查采用了有目的的抽样策略,使用的方法是调查法。使用原始数据,采用扫描电镜偏最小二乘(PLS)问卷作为研究工具进行统计处理。统计分析方法使用扫描电镜,因为变量之间可能存在因果关系,并且每个变量都没有观察到。研究发现,问责信息系统的有效性影响着问责信息的有效性。根据这一概念,会计信息系统的成功应用有助于使用者做出决策。此外,业绩还会受到会计数据质量的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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