https://aboutmusicschools.com https://slotmgc.com https://300thcombatengineersinwwii.com https://mobilephonesource.co.uk https://discord-servers.io https://esmark.net https://slotmgc.com https://nikeshoesinc.us https://ellisislandimmigrants.org https://holidaysanthology.com https://southaventownecenter.net https://jimgodfreydesign.com https://mckinneypaintingpros.com https://enchantedmansion.org https://mckinneypaintingpros.com https://laurabrodieauthor.com https://holidaysanthology.com https://ardictionary.com https://113.30.151.116 https://103.252.118.20 https://206.189.83.174 https://157.230.39.109 https://128.199.85.208 https://172.104.51.149 https://174.138.21.250 https://157.245.50.183 https://152.42.239.189 https://188.166.210.125 https://152.42.178.155 https://192.53.172.202 https://172.104.188.91 https://103.252.118.157 https://63.250.61.107 https://165.22.104.74

SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

Authors

  • Yuhanis Ladewi Economics and Business of Faculty, Universitas Muhammadiyah Palembang.
  • Dina Aziza Putri Economics and Business of Faculty, Universitas Muhammadiyah Palembang
  • Lis Djuniar Economics and Business of Faculty, Universitas Muhammadiyah Palembang.
  • Nunung Nurhayati Economics and Business of Faculty, Universitas Islam Bandung

DOI:

https://doi.org/10.29313/kajian_akuntansi.v25i1.3574

Keywords:

Success Factors, Accounting Information Quality

Abstract

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality.

Keywords    : Success Factors, Accounting Information Quality.

References

Aceng K (2017). Pengaruh Pengendalian Internal Terhadap Kualitas Sistem Informasi Akuntansi dan Dampaknya terhadap kualitas informasi akuntansi. Study & Accounting Research Vol XIV, No 2-2017.

Ardana, C. (2017). Sistem Informasi Akuntansi. Jakarta: Mitra Wacana Media.

BPK. 2022. Ikhtisar Hasil Pemeriksaan Semester ,

COSO of the Treadway Commission (COSO), 2013. Internal Control – IntegratedFramework. New York : AIGPA’s Publication Division.

Darma , B. (2021). Statistika Penelitian Menggunakan SPSS. Jakarta : Guepedia.

Dama International. 2017. DAMA-DMBOK Data Management Body Of Knowledge. 2nd. New Jersey: Technics Publications.

Endang Retnoningsih . Kualitas Data https://www.slideshare.net/EndangRetnoningsih/pertemuan-11-kualitas-data

Hanif Syahputra. 2022. Fenomena Pengendalian Internal. kualitas sistem informasi akuntansi dan kualitas data. (Pelaku/ Karyawan PT Perkebunan Mitra Ogan),

Harahap, S. H. (2017). Sistem Akuntansi dan Aplikasinya. Perdana Publishing.

Heidman, M. (2018). The Role Management Accounting System in Strategic Sensemaking. Germany: Deutcher Universitas Verlag

I Gusti Ngurah Made Pandu Permana, P. K. (2022). pengaruh penggunaan teknologi informasi,keahlian pemakai,pengendalian iternal dan metode pengembangan sistem terhadp kualitas informasi akuntansi di lpd kecamatan tabanan. Jurnal Kharisma.

James A. Hall, 2011, Accounting Information System, Seventh Edition, South-Western Publishing Co.

James O'Brien, G. M. (2010). Management System Information. New York: McGraw Hill.

Jogiyanto. (2013). Analisis & Deesain Sistem Informasi: Pendekatan Terstruktur teori dan praktik aplikasi bisnis . Yogyakarta: Andi Offset.

Jogiyanto, (2007). Sistem Informasi Keperilakuan . Edisi Revisi. Yogyakarta : Andi Offset

Jufri Darma, G. H. (2020). Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi. Jurnal Ilmiah MEA (Manajemen Ekonomi, dan Akuntansi), Vol, 4 No 1.

Kenneth C.Laudon, J. P. (2007). Management Information System. Jakarta: Salemba Empat.

Li, Xiao Tong, Jun Zhai, Gui Fu Zheng, and Chang Feng Yuan. 2018. “Quality Assessment for Open Government Data in China.” ACM International Conference Proceeding Series, 110–14. https://doi.org/10.1145/3285957.3285962

Muda, I. (2017). Sistem Informasi Akuntansi. Madenatera.

Mulyadi. (2016). sistem akuntansi. jakarta: salemba empat.

Peer, L., Green, A., & Stephenson, E. 2014. Committing to Data Quality Review. In The 9th International Digital Curation Conference.

Rachmita Syahmi. (2020). Pengaruh Pengendalian Internal dan Kualitas Sistem Informasi akuntansi terhadap kualitas informasi akuntansi.

Rohan https://www.cnbcindonesia.com/market/20190720161749-17-86373/cerita-lengkap-soal-mandiri-eror-berkurangnya-saldo-nasabah

Romney, s. (2015). accounting information system. america: pearson education.

Sekaran, U., & Bougie, R. (2017).Metode Penelitian untuk Bisnis (6 ed.). Jakarta: Salemba Empat.

Sulastri. (2017). Pengaruh Kualitas Data,Kontrol Keamana Sia, Dan komitmen Manajemen Terhadap Kualitas Informasi Akuntansi dengan Kualitas sia sebagai variabel intervening pada bank perkreditan rakyat sumatera barat.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung:Alfabeta, CV

Sujarweni. (2015). Sistem Akuntansi. yogyakarta: pustaka baru press.

Susanto, A. (2017). Sistem Informasi Akuntansi. Bandung: Lingga Jaya.

Syahputra, O. (2022). The effect Of Internal Control And Quality Of Accounting Information system On Quality Information On Pt. Pandu Siwi Sentosa (Pandu Logistic). Jurnal Of Management, 1712-1717.

Thuma. (2010.). Practical Approaches to Data Quality Management In Business Intelligence and Performance management. 2010.

Tresyani, T. (2019). Pengaruh Pengendalian Internal Terhadap Kualitas Sistem Informasi Akuntanis yang Berdampak Pada Kualitas Informasi Akuntansi ( Survei Pada Satuan Kerja Perangkat Daerah Kota Bandung).

Yuhanis, Ladewi. (2017). The Effect of Organizational Commitment to the Quality of Accounting Information Systems and Its Impact on the Quality of Accounting Information in State-Owned Companies. Journal Of Engineering And Applied Sciences ISSN:1816-949X, 12(24):7649-7655.

Yuhanis, Ladewi. (2021). Accounting Information System 1 (Theory and Practice). Palembang: University of Muhammadiyah.

Yuhanis, Ladewi& Welly. (2022). Accounting Research Methodology. Palembang: Publishing Institute of the Faculty of Economics, University of Muhammadiyah Palembang

Downloads

Published

2024-04-10

Issue

Section

Articles