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Factors Affecting The Quality Of Accounting Information
[Full Text]
AUTHOR(S)
Nelsi Wisna
KEYWORDS
leadership, knowledge management, user training, quality of AIS, quality of accounting information
ABSTRACT
Many variables affect the quality of AIS (the dimensions used include integration and ease of use). Variables that can affect the quality of AIS include leadership style (integrity, self-confidence, encouragement, charisma), knowledge management (tacit knowledge and explicit knowledge), and user training (vendor training and in-house training). An AIS used by organizations will have an impact on the quality of AI (relevance, accuracy, timeliness). Based on the review of these variables as presented in the introduction section, the problem statements in this study are as follows: (1) how is the influence of leadership on the AIS?, (2) how is the influence of knowledge management on the quality of AIS?, (3) how is the influence of user training on the quality of AIS?, and (4) how does a quality AIS affect the quality of accounting information. This study will use α = 0.05 to examine each hypothesis. This study is planned to be conducted at the State-Owned Enterprises (SOEs) in Bandung.
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