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IJSTR >> Volume 8 - Issue 8, August 2019 Edition

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

Website: http://www.ijstr.org

ISSN 2277-8616

The Effect of Management Accounting Information System Application on Information Quality and Its Implication on Good Government Governance

[Full Text]



Rindu Rika Gamayuni



Accountability, Information quality, Management accounting information system, Participative, Transparent.



The main purpose of this study is to find empirical evidence of the effect of Management Accounting Information System application toward resulted information quality, the effect of information quality on good government governance (accountability, transparency, participative), and the direct effect of Management Accounting Information System application on good government governance. Meanwhile, the special purpose of this study is to find the indicator of the success of Management Accounting Information System application, the indicator of qualified information, and the indicator of accountable, transparent, and participative government at local government in Lampung, Indonesia. This study uses survey method with descriptive and verification approach in the population of all regional Working Organization (Organisasi Perangkat Daerah / OPD) in districts/cities in Lampung, Indonesia, by using primary data through questionnaire distribution. Data analysis uses SEM Partial Least Square (PLS). The result of this study gives empirial evidence that the application of management accounting information system positively affects information quality of management accounting. Moreover, information quality of management accounting positively affects Good Government Governance. In this case, information quality of management accounting is proven playing role as mediating variable between variable of Management Accounting Information System (MAIS) application and Good Government Governance (GGG). However, there is no direct effect of MAIS application of GGG which is accountability, transparency, participation. The limitation of this research is limited population in lampung province since this research uses questionnaire as primary data. The practical implication of this result is that government is expected to be able to improve and apply the right policy to overcome the weaknesses in regional MAIS application in order to increase resulted information quality and eventually would affect good government governance. MAIS can affect GGG directly or indirectly via information quality as mediating variable.



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