Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)
Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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LPPM of Narotama University Surabaya
2022-07-01
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| Series: | IJEBD (International Journal of Entrepreneurship and Business Development) |
| Subjects: | |
| Online Access: | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/1899 |
| _version_ | 1811196759391600640 |
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| author | Fachri Syafaat Tertiarto Wahyudi Yusnaini Yusnaini |
| author_facet | Fachri Syafaat Tertiarto Wahyudi Yusnaini Yusnaini |
| author_sort | Fachri Syafaat |
| collection | DOAJ |
| description |
Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS).
Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application.
Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System.
Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia.
Originality/value: The Paper is Original
Paper Type: Research paper
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| first_indexed | 2024-04-12T01:05:32Z |
| format | Article |
| id | doaj.art-59bee96a97c14d7daaa52bf641047603 |
| institution | Directory Open Access Journal |
| issn | 2597-4750 2597-4785 |
| language | English |
| last_indexed | 2024-04-12T01:05:32Z |
| publishDate | 2022-07-01 |
| publisher | LPPM of Narotama University Surabaya |
| record_format | Article |
| series | IJEBD (International Journal of Entrepreneurship and Business Development) |
| spelling | doaj.art-59bee96a97c14d7daaa52bf6410476032022-12-22T03:54:18ZengLPPM of Narotama University SurabayaIJEBD (International Journal of Entrepreneurship and Business Development)2597-47502597-47852022-07-015410.29138/ijebd.v5i4.1899Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)Fachri Syafaat0Tertiarto Wahyudi1Yusnaini Yusnaini2University of SriwijayaSriwijaya UniversitySriwijaya University Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application. Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System. Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia. Originality/value: The Paper is Original Paper Type: Research paper https://jurnal.narotama.ac.id/index.php/ijebd/article/view/1899Knowledge of Accounting EmployeeQuality of Accounting Information SystemTop Management SupportUse of Information Technology |
| spellingShingle | Fachri Syafaat Tertiarto Wahyudi Yusnaini Yusnaini Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) IJEBD (International Journal of Entrepreneurship and Business Development) Knowledge of Accounting Employee Quality of Accounting Information System Top Management Support Use of Information Technology |
| title | Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) |
| title_full | Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) |
| title_fullStr | Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) |
| title_full_unstemmed | Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) |
| title_short | Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS) |
| title_sort | top management support knowledge of accounting employee use of information technology on the quality of accounting information system ais |
| topic | Knowledge of Accounting Employee Quality of Accounting Information System Top Management Support Use of Information Technology |
| url | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/1899 |
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