会计信息系统质量对财务绩效的影响

IF 0.6 Q2 Social Sciences

Economic Annals-XXI Pub Date : 2021-10-19 DOI:10.21003/ea.v193-16

A. F. Anggraeni, S. Winarningsih

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引用次数: 2

摘要

管理层的决策是由质量会计信息支持的，质量会计信息是由质量会计产生的，目前的研究是实证地确定组织框架对会计信息系统质量的影响及其对财务状况的影响。在本研究中，我们使用结构方程模型与PLS方法来分析来自印度尼西亚西爪哇万隆市星级酒店的72名受访者。结果表明，整体组织框架对质量会计信息系统的应用具有主导影响，并直接或间接地支持质量会计信息的产生。此外，一个高质量的会计信息系统对产生高质量的会计信息有着重要的影响。

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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The effects of accounting information system quality on financial performance

Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

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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.