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    Tugas 5 Identifikasi Jurnal SIA - Jurnal Ke 2

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    Ayu Mayaang
    1. The document summarizes a research study that examined the impact of using accounting information systems on the quality of financial data in Jordanian service companies. 2. The study found a statistically significant positive impact of the nature and security of accounting information systems on financial data quality. However, the inputs of the systems did not affect quality. 3. The study also found that the level of financial data quality relied upon by Jordanian companies was high and that there were significant differences in accounting system use and data quality between sectors.

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    Tugas 5 Identifikasi Jurnal SIA - Jurnal Ke 2

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    Ayu Mayaang
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    1. The document summarizes a research study that examined the impact of using accounting information systems on the quality of financial data in Jordanian service companies. 2. The study found a statistically significant positive impact of the nature and security of accounting information systems on financial data quality. However, the inputs of the systems did not affect quality. 3. The study also found that the level of financial data quality relied upon by Jordanian companies was high and that there were significant differences in accounting system use and data quality between sectors.

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    1. The document summarizes a research study that examined the impact of using accounting information systems on the quality of financial data in Jordanian service companies. 2. The study found a statistically significant positive impact of the nature and security of accounting information systems on financial data quality. However, the inputs of the systems did not affect quality. 3. The study also found that the level of financial data quality relied upon by Jordanian companies was high and that there were significant differences in accounting system use and data quality between sectors.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    15 views4 pages

    Tugas 5 Identifikasi Jurnal SIA - Jurnal Ke 2

    Uploaded by

    Ayu Mayaang
    1. The document summarizes a research study that examined the impact of using accounting information systems on the quality of financial data in Jordanian service companies. 2. The study found a statistically significant positive impact of the nature and security of accounting information systems on financial data quality. However, the inputs of the systems did not affect quality. 3. The study also found that the level of financial data quality relied upon by Jordanian companies was high and that there were significant differences in accounting system use and data quality between sectors.

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    of 4

    Nama : Sri Ayu Mayangsari

    Nim : 2132600236
    Mata Kuliah : SIA

    No Perihal
    1 Judul The Impact of the Use of Accounting Information
    Systems on the Quality of Financial Data
    2 Nama Penulis Firas A. N. Al-Dalabih1
    3 Nama Jurnal Penerbit & Tahun International Business Research; Vol. 11, No. 5; 2018
    Publikasi ISSN 1913-9004 E-ISSN 1913-9012
    Published by Canadian Center of Science and
    Education
    4 Isu Yang Diteliti The quality of financial data is the basis to rely on in
    reaching good information that is useful in making
    various decisions regarding the operations of the
    company efficiently and effectively. Therefore, the
    absence of this quality leads to financial outputs that
    weaken the used decisions and lead to wrong decisions,
    which causes loss to decision-makers
    5 Hal Yang Melatarbelakangi The use of accounting information is indispensable in
    Dilakukannya Penelitian Ini the management activities of a company, given its
    quantitative information on various activities.
    Accounting information is primarily intended to be
    useful in economic decision-making.

    6 Alasan Mengapa Topik Ini Penting The importance of accounting information systems,
    Untuk Diteliti which their level of quality and accuracy is determined
    by the nature of the used financial data that represent
    the main inputs in various analysis operations to
    identify the performance level of the company. The
    accounting information systems are the basis for the
    production of accounting and financial information
    used by different users. The quality of the financial
    data is the basis for producing accounting outputs and
    correct and credible financial information. The higher
    the quality of the financial data is, the more accurate
    financial results will be produced, which will make
    reliance on financial and management decisions very
    reliable and secure
    7 Masalah Yang Ingin Diteliti 1. What is the effect of the use of accounting
    information systems on the quality of financial data in
    Jordanian
    service companies?
    2. What is the quality level of the financial data that is
    relied on in Jordanian service companies?
    3. Are there significant differences in the use of
    accounting information systems and the quality of
    financial data
    in Jordanian service companies due to the sector to
    which the company belongs?
    8 Tujuan Penelitian 1. Identifying the impact of the use of accounting
    information systems on the quality of financial data in
    Jordanian service companies.
    2. Identifying the quality level of the financial data that
    is relied upon by the Jordanian service companies.
    3. Identifying the existence of differences of statistical
    significance with regard to the use of accounting
    information systems and the quality of financial data in
    Jordanian service companies attributed to the sector
    to which the company belongs.
    9 Apa Yang Unik Dari Penelitian Ini
    10 Basis Teori Yang Digunakan
    Dalam Penelitian
    11 Hipotesis Penelitian (Kalau Ada) Ha1.1: There is an impact for the nature of accounting
    information systems over the quality of financial data.
    Ha1.2: There is an impact for the accounting
    information systems’ inputs over the quality of
    financial data.
    Ha1.3: There is an impact for the accounting
    information systems’ security over the quality of
    financial data.
    Ha2: The level of financial data quality that is relied on
    in the Jordanian service companies is of high level.
    Ha3: There are variations of statistical significance for
    the use of accounting information systems and the
    quality
    of financial data in the Jordanian service companies
    attributed to the sector to which they belong.
    12 Model Penelitian (Kalau Ada)

    13 Jenis Penelitian Qualitation


    14 Metode Uji Yang Digunakan using Cronbach Alpha test
    15 Hasil Penelitian The study results indicated that there is a statistically
    significant positive effect of the nature and security of
    accounting information systems on the quality of
    financial data. However, the inputs of the accounting
    information systems did not affect the quality of the
    financial data. The level of quality of the financial data
    that the Jordanian service companies depend on has
    been found to be high.
    The results of this study showed significant differences
    at (α ≤ 0.05) among the Jordanian service companies in
    terms of the nature, inputs and security of accounting
    information systems and the quality of financial data
    attributed to the sector to which the company belongs.
    16 Implikasi Penelitian The nature of the accounting information systems:
    There is a statistically significant positive effect at the
    level of Sig. (α ≤ 5%) for the nature of the accounting
    information systems on the quality of the financial
    data, where the Sig. value was (0.004). Therefore, the
    first alternative hypothesis is accepted and the null
    hypothesis is rejected.

    Inputs of accounting information systems: There


    was no statistically significant effect at the level of sig.
    (α ≤ 5%) for the inputs of the accounting information
    systems on the quality of the financial data, where the
    Sig. value was (0.999), which is a none statistically
    significant value. Based on this, the second alternative
    hypothesis of the study is rejected and the null
    hypothesis is accepted.

    Accounting Information Systems Security: There is


    a statistically significant positive effect at the level of
    Sig. (α ≤ 5%) for the security of accounting
    information systems on the quality of financial data,
    where the value of Sig. is (0.000).Based on this, the
    third alternative hypothesis of the study is accepted and
    the null hypothesis is
    rejected.

    All the dimensions of the accounting information


    systems: There is a statistically significant effect at the
    level of sig. (α ≤ 5%) for the use of accounting
    information systems on the quality of the financial
    data, where the value of sig. was (0.000), and thus the
    third alternative hypothesis of the study is accepted and
    the null hypothesis is rejected. This result was in
    accordance with Patel’s study (2015), which explained
    that accounting information systems contribute in the
    provision of the needed information for financial and
    economic decision-making. This finding was also in
    accordance with the study of Rapina (2014) which
    concluded that the quality of the accounting
    information system has effects over the quality of
    accounting information.
    17 Kesimpulan Penelitian This study aimed at identifying the effect of the use of
    accounting information systems on the quality of
    financial data, applied over service companies of
    Amman Stock Market. The study sample consisted of
    (70) individuals who work in different service sectors,
    where a questionnaire was designed and distributed.
    (56)Valid questionnaires were retrieved for statistical
    analysis purposes (80%).

    The study results indicated that there is a statistically


    significant positive effect of the nature and security of
    accounting information systems on the quality of
    financial data. However, the inputs of the accounting
    information systems did not affect the quality of the
    financial data. The level of quality of the financial data
    that the Jordanian service companies depend on has
    been found to be high.

    The results of this study showed significant differences


    at (α ≤ 0.05) among the Jordanian service companies in
    terms of the nature, inputs and security of accounting
    information systems and the quality of financial data
    attributed to the sector to which the company belongs.
    Based on these results, the study came out with several
    recommendations, the most important of which is that
    Jordanian service companies should be keen to update
    the accounting information systems used in accordance
    with the technological developments, and the necessity
    of Jordanian service companies to continue to pay
    attention to the quality of financial data provided to
    their beneficiaries, which are used to evaluate the
    company’s performance.
    18 Keterbatasan Penelitian This study was limited to the companies listed in
    Amman stock market within the Jordanian services
    sector without including the rest of the economic
    sectors
    19 Rekomendasi Penelitian 1. Jordanian service companies represented by the
    sectors of commerce, education, energy,
    communication and technology, transportation, and
    media should focus on the nature, input and security of
    accounting information systems, as well as focus on
    the quality of financial data.
    2 - The necessity of Jordanian service companies to
    ensure the continuity of paying attention to the quality
    of
    financial data provided to their beneficiaries, which are
    used to assess the performance of the company.
    3 - The need for Jordanian service companies to update
    the used accounting information systems in accordance
    with the evolving technological developments.
    4. Conduct such a study, but applied to the industrial
    sector and the financial sector so that comparisons are
    made within a single sector.
    5. Conducting such a study but applying it to various
    service, industrial and financial sectors so that
    comparisons are made between these sectors.
    20 Kritik Anda Terhadap Jurnal already good at explaining detailed and clear research

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