IDEAS home Printed from https://ideas.repec.org/a/aan/journl/v2y2020i2p102-111.html
   My bibliography  Save this article

What Determine Accounting information System Implementation? Evidence From Indonesia

Author

Listed:
  • Sri Dewi Anggadini

    (Accounting Department, Universitas Komputer Indonesia, Indonesia)

Abstract

This study is about how the implementation of accounting information systems produces quality of financial information on State Owner Enterprises in Indonesia. This study answers the problem of how the accounting information system produces accurate, relevant, timely and complete financial information. The implementation of the accounting information system, can not be separated from ethics and user competence as a factor that has an impact on the current accounting information system. Data was collected using questionnaires, direct observation, and interviews. The research method used is quantitative and qualitative with a descriptive and verification approach. The number of samples used were 58 State Owner Enterprises Indonesia. The analytical tool in the study uses path analysis by testing the SPSS hypothesis. The results of the study show that ethics and user competence affect the implementation of accounting information systems and also affect the quality of financial information.

Suggested Citation

  • Sri Dewi Anggadini, 2020. "What Determine Accounting information System Implementation? Evidence From Indonesia," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 2(2), pages 102-111, July.
    • Handle: RePEc:aan:journl:v:2:y:2020:i:2:p:102-111
    as

    Download full text from publisher

    File URL: https://faba.bg/index.php/faba/article/view/42/30
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aan:journl:v:2:y:2020:i:2:p:102-111. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Yanko Hristozov (email available below). General contact details of provider: https://edirc.repec.org/data/ienwebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.