Critical Factors of the Implementation Accounting Information System Quality and Quality of Accounting Information (Empirical Study on SOEs in Indonesia)

Abstract

Information is data that has been processed and to provide meaning and improve the decision-making process. The information generated depends on the accounting information system. In providing useful outputs to assist managers and other users of information, information systems must collect data and transform that data into information of important quality. This study aims to see the effect of information technology, organizational structure, business strategy and user competence on the quality of information systems and the quality of accounting information. This research was conducted on SOEs throughout Indonesia with a sample of 100 companies represented by four respondents from each BUMN company. The results show that information technology, organizational structure, business strategy and user competence affect the quality of information systems, information technology, organizational structure, business strategy and user competencies affect the quality of accounting information, and the quality of information systems affects the quality of accounting information