Yenni Carolina
ABSTRACT
This research was conducted to analyze the influence of accounting information system (AIS) quality as an intervening variable which is influenced by internal control and affecting the quality of accounting information (AI). Rigorous competition especially in developing the resources owned and winning students, forcing higher education, in particular, private universities to prepare dynamically and planned so that universities can have the ability to innovate. This will in the end support their business continuity and can only be done when private universities are supported by the information of quality. The quality of information is useful in decision making, which determines the sustainability of an organization. Various researches state that information quality was obtained from the application of the quality of AIS. This research was executed in 16 private universities in West Java -- Indonesia and 81 data were collected. The analytical technique used was Structural Equation Modelling (SEM) using SmartPLS 3.0. application. The result of the hypothesis testing indicates a positive relationship between the effectiveness of internal control and the influence of the quality of the AIS. Eventually, the quality of AIS influences the quality of AI positively.
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Index Terms
- Internal Control, AIS Quality and Accounting Information Quality: Empirical Evidence from Higher Education in West Java -- Indonesia
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