How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia)

IF 0.6 Q2 Social Sciences

Economic Annals-XXI Pub Date : 2021-12-27 DOI:10.21003/ea.v194-15

A. F. Anggraeni

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引用次数: 1

Abstract

The competitive advantage of a company is supported by good management decision making, one of which is by having quality accounting information from the implementation of quality Accounting Information System (AIS). In this study, the effectiveness of Information Technology (IT) governance, knowledge management processes and information system control are factors that give an impact on the quality of AIS in generating accounting information. The purpose of this study is to analyze the positive impact of the effectiveness of Information Technology governance on the quality of AIS, the positive impact of the knowledge management process on the quality of AIS, the positive impact of information system control on the quality of information systems as well as the positive impact of the quality of AIS on the QAI. To measure all the variables, the researcher conducted an empirical test on 100 stated-owned enterprises (SOEs) in Indonesia with a questionnaire return rate of 345 respondents. The results of the study indicate that the effectiveness of Information Technology governance, knowledge management processes as well as information system control have a direct positive impact on the quality of information system, where the information system control has a strong impact on the quality of information systems. Moreover, the quality of AIS has a positive and strong impact on the Quality of Accounting Information (QAI).

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数字时代如何提高会计信息系统质量(以印尼国有企业为例)

一个公司的竞争优势是由良好的管理决策支撑的，其中之一是通过实施质量会计信息系统（AIS）来获得高质量的会计信息。在本研究中，信息技术治理的有效性、知识管理流程和信息系统控制是影响AIS生成会计信息质量的因素。本研究的目的是分析信息技术治理的有效性对AIS质量的积极影响、知识管理过程对AIS质量、信息系统控制对信息系统质量以及AIS质量对QAI的积极影响。为了测量所有变量，研究人员对印度尼西亚100家国有企业进行了实证测试，问卷返回率为345名受访者。研究结果表明，信息技术治理、知识管理过程以及信息系统控制的有效性对信息系统的质量有直接的正向影响，其中信息系统控制对信息系统质量有较强的影响。此外，AIS的质量对会计信息质量有着积极而强烈的影响。

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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来源期刊

Economic Annals-XXI ECONOMICS-

CiteScore

1.50

自引率

0.00%

发文量

期刊介绍： The Economic Annals-XXI Journal – recognized in Ukraine and abroad scientific-analytic edition. Scientific articles of leading Ukrainian and other foreign scientists, postgraduate students and doctorates, deputies of Ukraine, heads of state and local authorities, materials of scientific conferences and seminars; reviews on scientific monographs, etc. are regularly published in this Journal.