skip to main content
10.1145/3503961.3503976acmotherconferencesArticle/Chapter ViewAbstractPublication PagesvsipConference Proceedingsconference-collections
research-article

The Influence of Accounting Information System Quality and Human Resource Competency on Information Quality

Published:08 March 2022Publication History
First page image

References

  1. Marakas, G.M. & O'Brien, J.A. 2014. Introduction to Information Systems. International Edition. New York: The McGraw-Hill Companies.Google ScholarGoogle Scholar
  2. Wilkinson, Joseph. W., (2010), Accounting Information System, Fourth Edition., Jhon Wiley and Sons Inc. United States, New York.Google ScholarGoogle Scholar
  3. Humairoh, Iftiah Dian. 2013. The Effect of Human Resource Competence on the Quality of Local Government Financial Reports. Student Scientific Journal 2013. University of Jember: East Java.Google ScholarGoogle Scholar
  4. Kompas.com. 2020. PT Hanson International's Black Footprint, 2016 Financial Statement Manipulation. Accessed 25 May 2021 from https://money.kompas.com/read/2020/01/15/160600526/jejak- Hitam-pt-hanson-international-manipulation -financial-report-2016?page=allGoogle ScholarGoogle Scholar
  5. Irene. 2020. Latest Facts on the Jiwasraya Case, Manipulation of Financial Statements to Settlement Plans. Accessed on May 25, 2021 from https://economy.okezone.com/read/2020/01/17/320/2154310/fact-terkini-case-jiwasraya-manipulation-laporan-keuangan-to-plan-pemesalian.Google ScholarGoogle Scholar
  6. Andik Sismanto. 2011. Bank BCA Semarang employees burglarized Rp25 billion. Accessed on July 21, 2021 from https://news.okezone.com/read/2011/12/30/447/549583/bank-bca-semarang-dibobol-karyawannya-rp25-miliarGoogle ScholarGoogle Scholar
  7. Saleh, T., Darwanis, and Bakar, U. 2012. The Effect of Information System Quality on Accounting Information Quality in an Effort to Increase Accounting Software User Satisfaction in the Aceh Government. Accounting Journal, 110-124.Google ScholarGoogle Scholar
  8. Laudon, K.C., and Laudon, J.P. 2016. Management Information System: Managing the Digital Firm, Fourteenth Edition, London: Pearson Education Limited.Google ScholarGoogle Scholar
  9. Meiryani 2017. The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises. 2017 17th IEEE International Conference on Communication Technology.Google ScholarGoogle ScholarCross RefCross Ref
  10. Lestari, Agustina D. 2015. The Effect of Information System Quality and Accounting Knowledge on the Quality of Accounting Information. Journal of Accounting Science & Research.Google ScholarGoogle Scholar
  11. Kanakriyah, Raed. 2016. The Effect of Using Accounting Information Systems on the Quality of Accounting Information According to Users Perspective In Jordan. European Journal of Accounting, Auditing and Finance Research. Page 58-75.Google ScholarGoogle Scholar
  12. Ihsanti, Emilda. 2014. The Influence of Human Resource Competence and the Implementation of Regional Financial Accounting Information Systems on the Quality of Regional Financial Reports.Google ScholarGoogle Scholar
  13. Sugeng, Imam (2000). “Measuring and Managing Intellectual Capital.” Indonesian Journal of Economics and Business Vol. 15 No. 2, pp. 247-256.Google ScholarGoogle Scholar
  14. Azhar, S. 2013. Accounting Information Systems: Structure-Control-Risk-Development. Prime Edition. Bandung: Linga Jaya.Google ScholarGoogle Scholar
  15. Tawaqal, Irzal & Suparno. 2017. The Influence of the Implementation of Accounting Information Systems, Internal Control Systems, and Human Resources Competencies on the Quality of Financial Reports of Regional Work Units in the Banda Aceh City Government. Scientific Journal of Accounting Economics Students (JIMEKA), 125-135.Google ScholarGoogle Scholar
  16. Zubaidi, Nabila 2019. The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports. International Journal of Social Science and Business, 68-76.Google ScholarGoogle ScholarCross RefCross Ref
  17. Ghozali, Imam. (2012). Multivariate Analysis Application with IBM SPSS Program. Yogyakarta: Diponegoro University.Google ScholarGoogle Scholar
  18. Laodon, Kenneth.C and Laodon Jane P. 2005. Management Information System: Managing The Digital Firm. 10th Edition. Pearson Education Inc. Pearson Prentice Hall.Google ScholarGoogle Scholar
  19. Hall, James A. 2007. Accounting Information Systems. Third Edition. Translation of Amir Abadi Yusuf. Jakarta: Salemba Empat.Google ScholarGoogle Scholar
  20. Alwi, Syafaruddin. 2001. Human Resource Management, Strategy Competitive Advantage. BPFE UGM, Yogyakarta.Google ScholarGoogle Scholar
  21. Nicolaou, Andreas I. 2000. A Contingency Model of Perceived Effectiveness in Accounting Information Systems: Organizational Coordination and Control Effects. International Journal of Accounting Information Systems. Page 91-105.Google ScholarGoogle ScholarCross RefCross Ref
  22. Winwin Yadiati, Nissa, Sugiono Paulus, Harry Suharman, Meiryani. 2019. The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy. 9 (3), pp. 261-268.Google ScholarGoogle ScholarCross RefCross Ref
  23. Azhar Susanto & Meiryani. 2018. How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information. Journal of Engineering and applied sciences, 13(16), pp-6645-6652.Google ScholarGoogle Scholar
  24. Meiryani.,Siagian,P.,Puspokusurno, R.A.A.W.,Lusianah. 2020. Decision Making and Management Information Systems. Journal of Critical Reviews.7(7), pp. 320-325.Google ScholarGoogle Scholar

Recommendations

Comments

Login options

Check if you have access through your login credentials or your institution to get full access on this article.

Sign in
  • Published in

    cover image ACM Other conferences
    VSIP '21: Proceedings of the 2021 3rd International Conference on Video, Signal and Image Processing
    November 2021
    143 pages
    ISBN:9781450385886
    DOI:10.1145/3503961

    Copyright © 2021 ACM

    Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

    Publisher

    Association for Computing Machinery

    New York, NY, United States

    Publication History

    • Published: 8 March 2022

    Permissions

    Request permissions about this article.

    Request Permissions

    Check for updates

    Qualifiers

    • research-article
    • Research
    • Refereed limited
  • Article Metrics

    • Downloads (Last 12 months)21
    • Downloads (Last 6 weeks)4

    Other Metrics

PDF Format

View or Download as a PDF file.

PDF

eReader

View online with eReader.

eReader

HTML Format

View this article in HTML Format .

View HTML Format