ANTECEDENTS OF THE QUALITY OF ACCOUNTING INFORMATION (Survey On Commercial Banks in Bandung)

R., Rapina (2015) ANTECEDENTS OF THE QUALITY OF ACCOUNTING INFORMATION (Survey On Commercial Banks in Bandung). Proceedings The 3rd. 2015 IBEA International Conference on Business, Economics and Accounting, - (-). pp. 1-11. ISSN ISBN:978-602-19725-8-8

Text 40. Rapina_Antecedents of the Quality of Accounting Information (Survey On Commercial Banks in Bandung).pdf - Published Version Restricted to Registered users only Download (2MB) | Request a copy

Abstract

Accounting may be seen as a service function. Its objective is to provide meaningful information to certain users. User typically need information to make decisions or to improve the decision making process. The accounting information system (AIS) is the system that supports the overall accounting function and makes it possible to attain this objective. Quality of accounting information systems is an integration of hardware, software, brainware, telecommunications networks, database and procedure, which is based on the input, process and output. This research examines the influence of management commitment, organizational culture and the quality of accounting information systems and its impact on the quality of accounting information. Data were obtained through survey techniques by distributing questionnaires to 30 commercial banks in Bandung. The results showed that there are significant effects of the management commitment, organizational culture and the quality of accounting information systems and their impact on the quality of accounting information.

Item Type:	Article
Uncontrolled Keywords:	Quality of Accounting Information Systems, Quality of Accounting Information, Management Commitment, Organizational Culture
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	11 Oct 2017 09:10
Last Modified:	13 Oct 2017 01:29
URI:	http://repository.lppm.maranatha.edu/id/eprint/367

Actions (login required)

View Item