International Journal of Scientific & Technology Research

Home About Us Scope Editorial Board Blog/Latest News Contact Us
10th percentile
Powered by  Scopus
Scopus coverage:
Nov 2018 to May 2020


IJSTR >> Volume 7 - Issue 4, April 2018 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Factors Affecting The Quality Of Accounting Information

[Full Text]



Nelsi Wisna



leadership, knowledge management, user training, quality of AIS, quality of accounting information



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.



[1] Gelinas, U,J; Sutton, S.G & Hunton, J.E, 2005. AIS, 6th edition, Thomson South-Western

[2] Kieso, D. E., Weygandt, J. J & Warfield, Terry D. 2007. Intermediate Accounting, John Wiley & Sons, Inc.

[3] Sacer, Mamic Ivana et al. 2006. AISs as the Ground for Quality Business Reporting, IADIS International Conferences E-Commerce, Pp. 59-64

[4] Wilkinson, J.W. 1989. Accounting Information Systems: Essential Concepts and Applications. Canada: John Wiley & Sons, Inc.

[5] Iwan Faidi (2017) Pelaporan Keuangan UMKM Masih Buruk, http://moneter.co.id

[6] Harry Azhar Azis (2016), Laporan Keuangan Buruk, Jokowi Tegur Menpora dan Mensos. http://www.jawapos.com

[7] Tjahjo Kumolo, 2014. Duh, Mayoritas Pengelolaan Keuangan Pemda Buruk, http://nasional.kontan.co.id/

[8] Nelsi Wisna, 2016. Improving Quality of AI Through Transformational Leadership: A Review, International Business Management 10 (12): 2406-2412, 2016 ISSN: 1993-5250.

[9] Lussier, Robert N. 2008.Human Relations in Organizations, Applications and Skill Building. 7th Edition.NY: Mcgraw-Hill

[10] Bateman. T.S & Snell, S.A, 2004. Management The New Competitive Landscape 6th Mc Graw-Hill

[11] Bergeron, B, 2003. Essentials of Knowledge Management, John Willey & Sons, Inc

[12] Darshana Sedera, Guy G. Gable, 2010. Knowledge Management Competence for Enterprise System Success

[13] Robbins, S.P & Judge T.A. 2011. Organizational Behavior, 14th Edition. Prentice Hall.

[14] Rue, L.W & Byars, I, I, 2007. Management, Skills and Application 12th ed, McGraw- Hill

[15] Ajami S, Bertiani ZM (2012) Training and its Impact on Hospital Information System (HIS) Success. J Inform Tech Softw Eng 2:112. doi:10.4172/21657866.1000112
[16] Bruce, E. W., & Kathleen, P. (2006). An Integrative Definition of Leadership. International Journal of Leadership Studies, 1(2), 6–66.

[17] Ivancevich, John M, Robert Kong Paske, & Michael T. Matteson. 2011. Organizational Behavior and Management. 9th Edition. NY: Mc-Graw-Hill.

[18] Newstrom, John W & Davis, Keith, 2002. Organizational behavior : human behavior at work, Boston, Mass. : McGraw-Hill/Irwin, c2002.

[19] Shane, M. & Von Glinow. 2010. Organizational Behavior, Emerging Knowledge & Practice for the Real World.5th Edition. NY: Mc-Graw-Hill

[20] Joel, D. (2010). The art, psychology, and science of management—an integrated approach. Leaders and the Leadership Process, Turbocharged Leadership

[21] Luthans, F, 2008. Organizational Behavior 11th Edition, McGraw-Hill International Edition

[22] Bounfour, A. 2003. The management of intangibles. The organization’s most valuable assets. London: Roudlege.

[23] Bueno, E., and P. Ordoñez. 2004. Innovation and learning in the knowledge-based economy: Challenges for the firm. International Journal of Technology Management 27(6/7): 531–533

[24] Turban, F; Leidner, D, McLean, E, Wetherbe, J, 2007. Information Technology for Management, Transforming Organizations in the Digital Economy, 6th edition, Published John Wiley & Sons, Inc.

[25] W.R. King (ed.), Knowledge Management and Organizational Learning, Annals of Information Systems 4, DOI 10.1007/978-1-4419-0011-1_1, © Springer Science+Business Media, LLC 2009

[26] Huber, M., Piercy, C., & McKeown, P, 2008. ISs: Creating Business Value.

[27] Davenport TH & Prusak L, 1998. Working knowledge: How Organizations Manage What They Know. Boston: Harvard Business School Press, 5

[28] Hurt, R.L. 2008. AIS, Basic Concepts & Current Issues. McGraw Hill.

[29] T Guimaraes, DS Staples, JD Mckeen - The Quality Management Journal, 2003. Empirically testing some main user-related factors for systems development quality, American Society for Quality.

[30] Jones, F.L & Rama, D.V, 2006. AIS, A Business Process Approach, 2nd Edition, Thomson South-Western

[31] Gelinas, U,J; Sutton, S.G & Hunton, J.E, 2005. AIS, 6th edition, Thomson South-Western

[32] Rocheleau, B, 2006. Public Management ISs, Idea Group Publishing

[33] Ingram, R.W; Albright T.L; Baldwin; B.A & Hill,J.W, 2005. Accounting Information for Decisions 3th Edition-Thomson South Western

[34] Hogget, J; Edwards, L; Medlin, J, 2006. Accounting 6th edition-Wiley

[35] Hilton, 2000. Managerial Accounting. Global Edition. McGraw-Hill.

[36] Stair, R & Reynolds, G. 2010. Principles of Information Systems: A Managerial Approach 9th Edition, Course Technology

[37] Jacobs, A.J. 2012. IS Implementations. Publishers Auto House

[38] Laudon, K.C. & Laudon, J.P. 2012. Management Information Systems: Managing the Digital Firm. 12Th Edition. NJ: Prentice-Hall.

[39] J Cho, I Park, JW Michel - Information & Management, 2011 How does leadership affect information systems success? The role of transformational leadership, North-Holland.

[40] Bennet, D and A. Bennet, 2003. The Rise of The Knowledge Organization

[41] Ward, J & Daniel, E, 2006. Benefits Management Delivering Value from IS & IT Investments, John Wiley & Sons Ltd

[42] T Guimaraes, DS Staples, JD Mckeen - The Quality Management Journal, 2003. Empirically testing some main user-related factors for systems development quality, American Society for Quality.

[43] Nath, R. 2002. Associations between user training and IS’s success, International Journal of Information Management.

[44] Whitten & Bentley, 2008. Introduction to System Analysis and Design, Mc. Graw Hil.

[45] Lunt Henry, 2006. Fundamentals of Financial Accounting, Cima Publishing.