ABSTRACT
Information technology is factor which can improve the quality of accounting information systems. In Indonesia, this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of Information technology towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in emerging market. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in unqualified accounting information system occurs due to the Information technology is not entirely good as expected.
- Agus Martowardoyo. 2010. Minister of Finance: The IT system in the Ministry of Finance has not been integrated. infobanknews.com: http://infobanknews.com/2010/09/menkeu-system-ti-di-kementerian-keuangan-not-engitengrasi. Monday, September 16, 2013.Google Scholar
- Applegate, Lynda M., Robert D. Austin & Deborah L. Soule. 2009. Corporate Information Strategy and Management: Text and Case, Singapore: Mc-GrawHill. Google ScholarDigital Library
- Azhar Susanto. 2008. Accounting Information System: Development of Risk Control Structure. First Edition: Lingga Jaya.Google Scholar
- Azhar Susanto. 2009. Information Management System: Formation of Structured Risk Structure. First Edition: Lingga Jaya.Google Scholar
- Azhar Susanto & Meiryani. 2017. Factors Affecting the Quality of Accounting Information Systems. First Edition: Lingga Jaya.Google Scholar
- Azhar Susanto & Meiryani. 2018. The Quality of Accounting Information System and its Impact on the Quality of Accounting Information: User Ability and Top Management Support. Journal of Engineering and Applied Sciences. Volume 13 Issue 2, 2018. ISSN: 1818-7803.Google Scholar
- Azhar Susanto & Meiryani. 2018. The Influence of Business Process and Risk Management on The Quality of Accounting Information System. Journal of Theoretical and Applied Information Technology. 15 th May 2018, Vol. 96. No. 9, 2018.Google Scholar
- Babbie, Earl. 2010'. Social Research Practices. Twelfth Edition, California: Wadsworth Publishing Company.Google Scholar
- Bagranof, Nancy A. Mark G. Simkin, & Carolyn S. Norman. 2010. Accounting Information System. Seventh Edition: Southwest.Google Scholar
- Barbara Malcom, et al. 2000. The Importance of User Involvement in a Successful System: Meta-analytical Reassessment, Information Systems Research, Vol 11, No. March 1st.Google Scholar
- Barki, H & Hartwick J. 1989. Thinking Concept of User Engagement, Quarterly MIS. Vol. 13, No. 1, March 1989, p. 53--63. Google ScholarDigital Library
- Baroudiet al. 1986. An Emperor's Study of the Impact of User Engagement on Information System Usage Satisfaction. Communication ACM, Vol. 29, No. 3, 1986. Pp. 232--238.Google Scholar
- Bentley, Lonnie D. & Jeffre L. Whitten. 200. System Analysis And Design For Global Companies. NY: Mc-Graw-Hill.Google Scholar
- Blanton, J. Ellis, Hug J. Watson, and Janette Moody. 1992. Toward a Better Understanding of Information Technology Organization: Comparative Case Study, MIS Quartely / December, p. 531--555. Google ScholarDigital Library
- Bodnar, George H. & William S. Hoopwood. 1993.Accounting Information System. Fifth Edition NJ: Prentice Hall. Google ScholarDigital Library
- Bodnar, George H. & William S. Hoopwood.2010. Information Systems Assessment, Tenth Edition. NJ: Prentice Hall.Google Scholar
- Brown EJ & William A. Yarberry, Jr. (2009).The Effectif CIO, How to Achieve Outstanding Through Strategic Alligment, Financial Management and IT Government.Newyork: CRC Press. Google ScholarDigital Library
- Claver, Enrique et al. 2001. Information Technology and People, Vol 14, No. 3, PP. 247--260.Google Scholar
- Cooper, Donald R. and Pamela S. Schindler. Business Research Methods, Eleventh Edition. NY: Mcgraw-Hill.Google Scholar
- Dahlan Iskan. 2012. Dahlan Confirm N Ampun For M.Antaranews.Com/Berita/ANTARA Coruptor NEWS. October 5th.Google Scholar
- Darmin Nasution. (2013). Governor of Indonesia: Single Can Make 30 Bank Accounts, Bulletin info. 202.87.254.171/index.php? Menu = news & cid = 2 & id = 36 641. 2013.16 Tuesday, May 6 17:17.Google Scholar
- Delone, W.H. & Ephraim R. Mclean. 2003.TheDelon and McLean Information System Success Model: Ten Year Updates, Journal of Management Information Systems / Spring 2003 Vol. 19, No. 4. Pp. 9--30. Google ScholarDigital Library
- Emory, C. William. 1985. Business Research Methods. 3rd edition. Homewood: Irwin Illinois.Google Scholar
- D. Flynn 1992. Information System Requirements: Determination and Analysis. NY: Mc-Graw-Hill.Google Scholar
- Emory, C. William. 1985. Business Research Methods. 3rd Edition. Homewood: Illinois Irwin.Google Scholar
- Gelinas U, A. Oram & W. Wriggins. 2010. Accounting Information Systems.Boston: Publishing Company Pwskent. Google ScholarDigital Library
- Ghozali, Imam, 2011. Application of Multivariate Analysis With IBM SPSS Program 19, Issue 5. Semarang: Diponegoro University Publishing Agency.Google Scholar
- Hadi Purnomo. 2012. Majority of Local Government Financial Statements Needs Improvement. Surabaya: TEMPO Interaktif.Google Scholar
- Hall. James A. 2014. Accounting Information System.8th Edition. Singapore: South-Western Publishing Co.Google Scholar
- Hasan Bisri. 2010. There is Accounting Engineering in Century Bank Case. Economics. Via http://bisniskeuangan.kompas.com/read/2010/01/04.Google Scholar
- Herman Hosin. 2011. For the sake of efficiency, Optimize Wide Area Network Silver Peak.http: //swa.co.id/listed-artcles/demi-eficiency-ss-optimize-wide-area-network-silver-peak. October 21, 2011.Google Scholar
- Hussein, Ramlah, Selamat, Mohd Hasan, Anom, Raja Baharuddin, Karim Nor Shahriza Abdul Karim and Mamat Ali. 2007. The impact of organizational factors on information systems success: an empirical investigation in the Malaysian electronic-government agencies.Google Scholar
- Ismail dan King. 2007. Factors Influencing the alignment of Accounting Information Systems in Samll and Medium Sized Malaysian Manufakturing Firms. Journal Of Information systems and Small Business. Vo. 1. No. 1-2. Pp. 1--20.Google Scholar
- Jujun S. Suriasumantri. 2010. Philosophy of Science An Introduction to Popular. Jakarta: PT. The Swadaya spreader.Google Scholar
- Keen, P.G.W. 1995. Every Manager's Guide To Information Technology. NY: Harvard Business School Press. Google ScholarDigital Library
- Laudon, Kenneth C. dan Jane P. Laudon. 2012. Manajemen Information System: Managing The Digital Firm. 12Th Edition. NJ: Prentice-Hall.Google Scholar
- Meiryani. 2016. Influence Of Uncertainty and Risks On The Information System. International Business Management. Volume 10, Issue 9: 1575--1580, 2016. ISSN: 1993-5250.Google Scholar
- Meiryani; Bambang Leo Handoko; Sasya Sabrina; Edwin Hendra. 2017. The Influence of Leadership Styles on Accounting Information Systems Quality and its Impact on Information Quality Survey on State-Owned Enterprises. IEEE Xplore, Ei Compendex. 2017-October, pp. Page (s): 1989--1993. Publication Year: 2017.Google Scholar
- Meiryani. 2018. The Factor Factor That Affects the Quality of Accounting Information System Empirical Testing in the State-Owned Enterprises. Journal of Theoretical and Applied Information Technology. 15 th April 2018, Vol. 96. No. 7 2018.Google Scholar
- O'Brien James A. dan George M. Marakas. 2010. Introduction to Information Systems. Fifteentb Edition. McGraw-Hill. Google ScholarDigital Library
- Sekaran, Uma & Bougie, R. 2013. Research Methods For Business: A Skill Building Approach, Sixth Edition. United Kingdom: John Wiley & Sons Ltd.Google Scholar
- Susiwijono. 2012. Directorate General of Taxes and Customs strengthened data exchange, February 8, 2012. http://nasional.kontan.co.id/news/ditjen-pajak-dan-bea-cukai-perkuat-perchange-data. Sunday, July 28, 2013, at 10:29:49 pmGoogle Scholar
- Romney, Marshall B., dan Steinbart, Paul J. 2012. Accounting Information Systems. Global. Edition. Twelfth Edition. England: Pearson Education Limited. Google ScholarDigital Library
- Thompson Ronald dan Cats-Baril William. 2003. Information Technology and Management. 2nd edition. International Edition. McGraw-Hill.Google Scholar
- Turban Efraim dan Aronson E. Jay. 2011. Decision Support Systems and Intelligent Systems. Sixth edition.Google Scholar
Index Terms
- The Influence of Information Technology on the Quality of Accounting Information System
Recommendations
The Impacts of Information Technology on Accounting Systems
ICCCM '21: Proceedings of the 9th International Conference on Computer and Communications ManagementThe purpose of this study is to clarify the impacts of information technology (IT) on accounting systems. The biggest impact Information technology (IT) has made on accounting is the ability of companies to develop and use computerized systems to track ...
The Effect of Information Technology Development on The Quality of Accounting Information Systems
EBEE '21: Proceedings of the 2021 3rd International Conference on E-Business and E-commerce EngineeringAlong with the development of the progress of the times, especially the development of information technology which has a lot of impact and influence on various things. significant developments also occur, especially in the field of accounting. ...
Research on Teaching Contents Reform of Accounting Information System
ICEE '12: Proceedings of the 2012 3rd International Conference on E-Business and E-Government - Volume 05Strengthening the reform and construction of information and technology courses in accounting teaching is the demand of the society, the cultivation of accounting talents and the development of information technology. The course setting of information ...
Comments