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Scholars Bulletin (SB)
Volume-5 | Issue-12 | 753-761
Subject Category: Economics
The Effect of Information Technology Utilization, Management Support, Internal Control, and User Competence on Accounting Information System Quality (Study on Finance Company in Jakarta)
Khristina Damayanti, Fardinal
Published : Dec. 20, 2019
DOI : 10.36348/sb.2019.v05i12.009
Abstract
This research aims to determine the effect of information technology, management support, and internal control on quality of accounting information systems. Research population located in a finance company in Jakarta. The research sample was 137. Data were collected using a questionnaire method with a Likert scale. The data analysis method used is Partial Least Square (PLS).The overall results of this research stated that information technology, management support, internal control affect the quality of accounting information systems. User competence does not affect the quality of accounting information systems. This research has limitations only conducted at finance companies. Therefore, it is better for further research to be done in different companies and add or expand other variables that can affect the quality of accounting information systems
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