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The Influence Of User Competency On Quality Of Accounting Information System

The Influence Of User Competency On Quality Of Accounting Information System

2016
Journal from JBPTUNIKOMPP / 2018-05-16 09:59:09
By : Sri Dewi Anggadini , Perpustakaan UNIKOM (dewianggadini8@gmail.com)
Created : 2018-05-16, with 1 files

Keyword : competence, accounting information systems, user

User competency is factor which can improve the quality of accounting information systems. Thus, the quality of accounting information systems has influence on the quality of accounting information. 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 user competency towards accounting information systems which can give impact to the quality of accounting information. Data used in this research were gained through survey by distributing questionnaires to 58 state owned enterprises in Indonesia. The data were then managed statistically by appliying SEMPLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information occurs when the accounting information systems is irrelevant to what it has to be. Besides, this is also due to the user competency is not entirely good as expected.

Description Alternative :

User competency is factor which can improve the quality of accounting information systems. Thus, the quality of accounting information systems has influence on the quality of accounting information. 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 user competency towards accounting information systems which can give impact to the quality of accounting information. Data used in this research were gained through survey by distributing questionnaires to 58 state owned enterprises in Indonesia. The data were then managed statistically by appliying SEMPLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information occurs when the accounting information systems is irrelevant to what it has to be. Besides, this is also due to the user competency is not entirely good as expected.

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