KAJIAN KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERGURUAN TINGGI MUHAMMADIYAH DI INDONESIA

Azmi, Fitriati and Harry, Suharman (2017) KAJIAN KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERGURUAN TINGGI MUHAMMADIYAH DI INDONESIA. Prosiding Simposium Nasional Akuntansi XX Jember. ISSN 9-772597-730004

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Abstract

Quality of accounting information has been role important for effective decision making. Accounting information is an output of accounting information system (AIS). Consequently quality of accounting information depend on quality of AIS. The purpose of this study are (1) to evaluate the measurement model of AIS quality and accounting information quality; (2) to measure the influence of AIS quality to accounting information quality. Survey approach was used this study. The population were Muhammadiyah higher institutions and simple random sampling for determined respondent. PLS-SEM was used as an analytical tool. The number of respondents were 122. Result of this study showed that, quality of AIS could be reflected by the dimensions of integration, flexibility, ease of use and accessibility. Quality of accounting information could be reflected through the dimensions of relevant, accurate, timely and complete. And it has been influenced with AIS quality.

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