JRAK

Jurnal Riset Akuntansi Kontemporer

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION:

THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

https://journal.unpas.ac.id/index.php/jrak/index

Riska Evi Yanti1, Caecilia Widi Pratiwi2

Universitas Gunadarma
1 [email protected]
Jl. Margonda Raya No. 100, Depok 16424 , Jawa Barat, Indonesia

Article Info Abstract

This study aims at determining the effects of organizational structure,
History of Article organizational culture and user abilities on the quality of accounting
Received: 26/8/2021 information systems and the implications for accounting information
Revised: 9/1/2022
quality. The research used was surveying the population of employees in
Published: 25/4/2022
the Jakarta and Tangerang areas who worked in the accounting and finance
Jurnal Riset Akuntansi Kontemporer fields with samples obtained were 97 respondents. The primary data used in
Volume 14, No. 1, April 2022, Page 107-114 this study were obtained through the distribution of questionnaires, which
ISSN 2088-5091 (Print) were analyzed by using Partial Least Squares (PLS). The results suggested
ISSN 2597-6826 (Online) that the quality of accounting information systems was unaffected by
the organizational structure, Meanwhile, organizational culture and user
Keywords: organizational structure; abilities had a significant effect. In addition, accounting information
organizational culture; user abilities; system quality had signficant effect on accounting information quality.
information quality; accounting information
systems

INTRODUCTION

The company's investment in the field of information systems continues to grow. According to information
technology research firm Gartner, presented in table 1 below, it showed that software will be the main driver for
spending during 2020, achieving 10,5% growth. Even in 2021, the company spent on information technology
was estimated to grow to 3,7% compared to 2020. Many companies were continuously trying to improve
competitiveness through the use of information technology. Therefore, its companies needed to know how
investment in information systems could help achieve business goals (Penatari et al., 2020).
 108 Jurnal Riset Akuntansi Kontemporer Riska Evi Yanti, Caecilia Widi Pratiwi
Volume 14, No. 1, April 2022, Page. 107-114

Table 1. Estimated Worldwide IT Expenditure (In Billions US$)

2019 2019 2020 2020 2021 2021
Spending Growth (%) Spending Growth (%) Spending Growth (%)
Data Centre Systems 205 -2,7 208 1,9 212 1,5
Enterprise Software 456 8,5 503 10,5 556 10,5
Devices 682 -4,3 688 0,8 685 -0,3
IT Services 1.030 3,6 1.081 5,0 1.140 5,5
Communications Services 1.364 -1,1 1.384 1,5 1.413 2,1
Overall IT 3.737 0,5 3.865 3,4 4.007 3,7
Source: Gartner (2020)

The utilization of accounting information systems technology in a company can assist system users in
presenting accurate and reliable financial reports. In processing data into information, companies needed
an accounting information system’ to collect and integrate data from every very complex business activity
(Susanto & Meiryani, 2018). Quality information is extremely important for the decision-making process.
This is because the benefits of information are highly dependent on its quality. An information system’ can
be said to be of high quality if the system is relevant, accurate, timely, and complete (Romney & Steinbart,
2015; Lin & Huang, 2011; Schermerhorn, 2011; Jogiyanto, 2013). Information is said to be relevant if the
information is employing the needs (Susanto, 2017). Relevant information must provide benefits to the user
(Jogiyanto, 2013). The information produced by the information system must be accurate because it is used for
user decision-making (Jogiyanto, 2013). Accurate information is often interpreted that accounting information
representing the actual situation and conditions truthfully (Susanto, 2017; Schermerhorn, 2011; Lin & Huang,
2011). Complete is containing all the information needed so that there's no shortage of anything when the
information is required.
In this research, the dimensions used to assess the accounting information system quality were integration,
flexibility, reliability, efficiency, and accessibility (Robbins & Judge, 2016). Then, the dimensions used to
measure the organizational structure were Formalization, Centralization and Decentralization, Span of Control,
and Departmentalization (Robbins & Judge, 2016; Carolina, 2015). Furthermore, organizational culture was
measured using the dimensions of Innovation, Risk-Taking, Attention to Detail, Outcome Orientation, People
Orientation, Team Orientation¸ Aggressiveness, Stability (McShane & Glinow, 2017; Robbins & Judge, 2016).
The research carried out by Carolina (2015) and Xu (2010) showed the success of implementing a system
of accounting information required organizational factors such as organizational structure and organizational
culture. Harmony factors of human resources were as important as other factors in an information system as
a result of planning, evaluation, design, and implementation techniques based on a total of communique on
human assets concerned in a corporation, if the various components of the accounting information systems
cannot be integrated harmoniously, a chain of risk will arise, including a discrepancy between information at
lower, middle and upper management levels (Susanto, 2017). Mirmasoudi et al., (2012) stated that organizational
structure is a system of formal relations between responsibilities and authority, a system that controls how
human beings act and use resources to reach organizational goals.
The research conducted by Akbar (2018) and Tripambudi & Adityawarman (2014) showed that there
was a positive correlation between the structure of organizational and accounting information system quality.
According to Puspitawati & Wisdayanti (2020) growing the effectiveness of the organizational shape will grow
the effectiveness of the accounting information system. However, this is a contradicts research conducted by
Ramadhan et al., (2020) which stated that organizational structure did not affect the accounting information
system quality. The system of accounting information implemented did not run optimally due to a high
span of control, a lack of communication between superiors and subordinates, and a lack of collaboration
between departments (Ramadhan et al., 2020). The culture of an organization played a critical influence in
the application of an accounting information system (Astuty & Pasaribu, 2021). According to Fitriati &
Mulyani (2015), accounting information systems are influenced by organizational culture. This is since a
strong organizational culture will facilitate the implementation of an accounting information system’. The
same thing was also expressed in research (Rapina, 2014; Tripambudi & Adityawarman, 2014; Ramadhan et
al., 2020; Ha, 2020; Huynh, 2021) who found that organizational culture had a positive significant effect on
the accounting information system quality.
The users of an accounting information system are another factor that determined the success of its
implementation in producing quality information. Generally, personal skills are needed, where personal skills
will show the extent to which an individual's personal qualities in operating an accounting system. Research
 Factors Affecting The Quality Of.... 109

conducted by Nisa & Citra (2020); (Jansen et al., 2018; Shien, 2015) found that user expertise features had
a positive influence on accounting information quality. Nisa & Citra (2020) stated that Information system
users' expertise in operating information systems is required so that the system can operate optimally, which
can be seen from how system users run the prevailing accounting information system. Consistent with research
conducted by Putri & Srinadi (2020) stated that Accounting Information System effectiveness was influenced
by personal abilities. However, another result found by Ablelo (2020) that user expertise did not affect the
performance of the accounting information systems.
Based on the foregoing, the research aims at determining the impact of organizational structure, organizational
culture, and user abilities on accounting information system quality, as well as their implications of accounting
information quality.

Organizational
Structure(X1)
H1

Organizational Quality Of AIS Quality Of

Culture(X2) H2 H4 ► accounting
(Y1)
information (Y2)
H3
User Abilities
(X3)

Figure 1. Research Model

METHOD

This research population consisted of accounting and finance employees in the Jakarta and Tangerang
areas who use accounting information systems. Primary data was the data used in this research were obtained
through a survey conducted by using Google forms to distribute questionnaires, which were then distributed
online via social media.
A descriptive verification method with a quantitative approach was used in this research. Non-probability
sampling was used as the sampling technique. Since the population of this study was unknown, it was classified
as infinity, so the number of samples used in this study was the formula as follows (Darmawan, 2013):

n = ( Z αℯ⁄ 2.σ )2.............................................................(1)

Where n stands for total sample, and Zα refers to α = 0,05, so Zα/2 = 1,96, while σ represents population
standard deviation, in addition e denotes sampling error rate which is 5%, and the result is:

n = ( 1,96.0,25 )2
0,05
= 97

Based on the results of the calculations above, the entire sample in this research amounted to 97 respondents.
The questionnaire consisted of 6 question items for the organizational structure variable, 7 question items
for the organizational culture variable, 9 question items for the user ability variable, 10 question items for
the accounting of information system quality variable, and 11 question items for the accounting information
quality variable. The data obtained were then processed and analyzed using Partial Least Square (PLS) an
analysis model using the Smart PLS version 3.0 tool. PLS was chosen because it’s the advantage that it did
not require data that were normally distributed data and may be applied with a little number of samples (Astuti
& Bakri, 2021). Each variable in this study had its dimensions and indicators. This study used a Likert scale
as a measurement scale. According to (Sugiyono, 2016), the Likert scale was used to assess an individual's or
a group's attitudes, opinions, and perceptions of social phenomenon. The Likert scale was used with 5 scales
(Sugiyono, 2016) which was presented in table 2.
 110 Jurnal Riset Akuntansi Kontemporer Riska Evi Yanti, Caecilia Widi Pratiwi
Volume 14, No. 1, April 2022, Page. 107-114

Table 2. Likert Scale Rating Weight

Answer Scale
Strongly agree 5
Agree 4
Neutral 3
Disagree 2
Strongly Disagree 1

A scale of 5 suggested that the respondents strongly agree, at the opposite, a scale of 1 suggested that the
respondents strongly disagree, while a scale of 3 referred that the respondents did not know the substance
discussed within the variable.

RESULTS

Respondents in this research were employees in the Jakarta and Tangerang areas who worked in the
accounting and finance fields using accounting information systems. Table 3 presented the demographics of
the respondents in this research.

Table 3. Demographics
Characteristics Frequency Percentage (%)
Gender
Male 33 34,02
Female 64 65,98
Age
< 20 years 1 1,03
20 s/d 30 years 90 92,78
> 30 years 6 6,19
Department
Accounting 62 63,92
Finance 35 36,08
Position
Staff 93 95,88
Managerial 4 4,12
Education
S2 1 1,03
S1 79 81,44
Diploma 8 8,25
SHS 9 9,28
Length of Work
Less than 5 years 77 79,38
Between 5 – 10 years 15 15,46
More than 10 years 5 5,15
Source: Data Processed By Researchers (2021)

Based on gender showed that the number of subjects used was consisting of 33 males (34,02%) and 64
females (65,98%). Meanwhile, the respondents' age range varied, with the highest percentage of 92,78% or
90 respondents with ages ranging between 20 to 30 years.
Based on the level of education, most respondents were undergraduates with a frequency of 79 people or
about 81,44 %. Then, based on the positions currently taken, most respondents were staff, namely 95,88% or
as many as 93. Based on the length of employment, the majority of respondents 77 people, or around 79.38%
had worked for less than 5 years.
 Factors Affecting The Quality Of.... 111

As presented in Table 4 above, it was known that the AVE of all instruments was > 0,5. So it can be said
that all instruments were valid. Then CA of all instruments > 0,6, and CR of all instruments > 0,7 so that all
instruments were declared reliable.

Table 4. The Results of Validity and Reliability

Variable AVE Cronbach’s Alpha (CA) Composite Reliability (CR)
Organizational Structure 0,506 0,795 0,856
Organizational Culture 0,510 0,841 0,879
User Abilities 0,672 0,939 0,948
Quality of AIS 0,610 0,927 0,939
Quality of AI 0,560 0,921 0,933
Source: SmartPLS 3.0 Data Processed Results (2021)

Once the validity and reliability of the research have been established, the hypothesis was tested. It was
significant if the T-statistic value was more than the T-table value. In contrast, if the T-statistic value was less
than the T-table value, it would not sign. In this research, for the 95% confidence level (α = 0,05), the T-table
value for the two-tailed hypothesis was 1,98609. When using probability to reject or accept a hypothesis, Ha
was accepted if the P values were less than 0,05.

Table 5. Regression Coefficient

Original Sample T Statistics T Table P-Value
OS -> QAIS 0,173 1,439 1,98609 0,151
OC -> QAIS 0,366 3,058 1,98609 0,002
UA -> QAIS 0,284 2,023 1,98609 0,044
QAIS -> QAI 0,821 22,599 1,98609 0,000
Source: SmartPLS 3.0 Data Processed Results (2021)

Following as presented in Table 5 showed that the organizational structure variable (X1) had a T-statistic
value < T table which was 1,439 < 1,98609 and had a positive sign. With a P-value of 0,151 greater than 0,05.
So this was shown that H0 was accepted and H1 was rejected, which meant that the organizational structure
did not affect the accounting information system quality.
The organizational culture variable (X2) had a T-statistics value greater than the T-table value, which
was 3,058 > 1,98609. With a P-value of 0,002 < 0,05. So this was shown that H0 was rejected and H1 was
accepted, which meant that organizational culture had a significant positive effect on the accounting information
systems quality. So that the better the organizational culture applied by members of the organization, which
will improve the accounting information system quality.
The user ability variable (X3) has a T-statistics value greater than the T-table value, which was 2,023 >
1,98609 and had a positive sign. With a P-value of 0,044 < 0,05. As a result, H0was rejected and H1 is accepted,
which means that the user's ability has a significant positive effect on the accounting information systems quality.
The accounting information system quality variable (Y1) had a T-statistics value greater than the T-table
value, which was 22,599 < 1,98609 and had a positive sign. With a P-value of 0,000 < 0,05. As a result, H0 was
rejected and H1 was accepted, which meant that the accounting information system quality had a significant
positive effect on the accounting information system quality.

Table 6. R Square Value

Dependent Variables R Square
QAIS 0,505
QAI 0,674
Source: SmartPLS 3.0 Data Processed Results (2021)

As presented in Table 6 the R-square value for the Quality of the AIS variable (Y1) was 0,505 and for the
Accounting Information Quality variable (Y2) was 0,674. These results indicate that 50,5% of the AIS Quality
variable (Y1) was influenced by organizational structure (X1), organizational culture (X2), and user abilities
(X3). Then 67,4% of the accounting information quality variable (Y2) was influenced by the quality of AIS
(Y1). While the remaining 32,6 per cent was influenced by external factors of the scope of this research.
 112 Jurnal Riset Akuntansi Kontemporer Riska Evi Yanti, Caecilia Widi Pratiwi
Volume 14, No. 1, April 2022, Page. 107-114

DISCUSSION

The organizational structure did not affect the accounting information system quality. This was because
the employees sampled in this research had a centralized organizational structure so that they were not given
the freedom to make decisions regarding the tasks and work performed. In producing a quality accounting
information system, a decentralized organizational structure was needed. A decentralized organizational structure
would cause managers who were authorized by top managers to need quality and relevant information to
support quality decisions (Widodo & Windi, 2011). In addition, the low level of departmentalization in work
allowed for a very large overlap because in an organization the division of work tasks was very much needed
(Suryani et al., 2021). This could cause common tasks to be poorly coordinated. The results were consistent
with the research conducted by Ramadhan et al., (2020) which stated that organizational structure did not
affect the accounting information system quality.
Organizational culture had a significant positive effect on accounting information system quality. Therefore,
the better the organizational culture applied by members of the organization would improve the accounting
information system quality. The success of implementing an accounting information system must pay attention
to organizational aspects, one of which was organizational culture (Carolina, 2015; Xu, 2010). According to
Akbar (2018) habits of members of the organization or employees would form the values held in the company
and eventually became the culture. These habits could be an obstacle to the formation and application of
information systems. The results are consistent with the research conducted by Rapina (2014); (Tripambudi
& Adityawarman (2014); Ramadhan et al., (2020) Ha (2020) and Huynh, (2021).
User abilities had a positive and significant effect on accounting information system quality. So that the
more expert users of systems would improve the accounting information system quality. This is due to the fact
the respondents who were sampled in this study already had adequate knowledge of accounting information
systems. As a result, they could understand the work related to the system carried out in the company. Based
on Laudon & Laudon (2017) theory, users needed to understand the information technology used by companies
in their information systems. If users had professional knowledge and understanding of the system used, then
users would feel they had the system being used well. With a good user understanding, the flow of information
could be conveyed and interpreted properly. So this was expected to produce quality information. There was
research from Hadiyat (2020) stated that digital skills are the most dominant variable in determining the
effectiveness of accounting information system implementation. The outcome of this study supported research
conducted by Shien, (2015); Jansen et al., (2018) and Nisa & Citra (2020) who found an effect between user
abilities on the accounting information system quality.
The accounting information system quality had a significant positive influence on the accounting information
quality. Therefore, accounting information system quality would support the quality of accounting information
produced. So, this proves that accounting information systems quality had implications on accounting information
quality. According to Xu (2010) Quality information was one among the competitiveness for an association.
The implementation of an effective accounting information system’ would produce quality affairs, namely
accounting information that was relevant, accurate, timely, and complete (Fitriati et al., 2020). The results were
consistent with Carolina (2015); Darma & Sagala, (2020); Fitrios (2015) and Shien (2015) which proved the
influence of the accounting information system quality.

CONCLUSION

This research has investigated the connection between organizational structure, organizational culture, and
user abilities in accounting information system quality and their implications. The findings in this research
were that organizational structure did not affect accounting information systems quality, while organizational
culture and user abilities had a significant positive effect on accounting information system quality. Then,
accounting information system quality have its implications.
Viewed from the side of relevance, the resulting information was by the organization's needs and provided
benefits for its users. In terms of accuracy, it showed that the information generated by the information system
was based on actual conditions so that the information produced can be trusted. Speaking of timeliness, the
majority of respondents felt that information from the company's accounting information system was always
available when required. Lastly, in completeness, the information provided from the information system was
complete following what was needed by system users.
The small number of samples is the research limitation, which were 97 respondents. Although the number
of respondents in this research was small, the responses from respondents provided valid data to analyze the
formulated hypothesis. Future research was expected to use other relevant independent variables such as internal
 Factors Affecting The Quality Of.... 113

control, top management support, information technology, organizational commitment, etc. In addition, further
researchers were meant to use a larger sample, which was expected to provide better results. Further research
also needed to use a larger sample so that it was more representative.

REFERENCES

Ablelo, J. E. 2020. Pengaruh Partisipasi Pengguna, Dukungan Manajemen Puncak, dan Kemampuan Teknik
Personal Terhadap Kinerja Sistem Informasi Akuntansi (Pada Opd Kabupaten Maluku Barat Daya).
Conference on Economic and Business Innovation, 1–26.
Akbar, T. 2018. Pengaruh Budaya Organisasi dan Struktur Organisasi Terhadap Kualitas Informasi Akuntansi
Dengan Kualitas Sistem Informasi Akuntansi Sebagai Variabel Intervening (Studi Pada Baitulmaal
Wattamwil (BMT) Di DKI Jakarta). Jurnal Profita, 11(1), 120–138.
Astuti, N. P., & Bakri, R. 2021. Pelatihan Pengolahan Data Menggunakan Aplikasi Smart-PLS 3 Secara
Online di Masa Pandemik Covid 19. Jurnal Pengabdian Kepada Masyarakat, 4(1), 613–619.
Astuty, W., & Pasaribu, F. 2021. The Impact of Business Environment and Organizational Culture on The
Implementation of Management Accounting Information System in Some Hotels. Budapest International
Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 6251–6262. http://bircu-journal.com/index.
php/birci/article/view/2433
Carolina, Y. 2015. Pengaruh Budaya Organisasi dan Struktur Organisasi Terhadap Kualitas Sistem Informasi
Akuntasi Serta Implikasinya Pada Kualitas Informasi Akuntasi (Studi Empiris pada Perusahaan
Manufaktur di Bandung).
Darma, J., & Sagala, G. H. 2020. Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi
Akuntansi (Studi Empiris Di Indonesia). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi),
4(1), 227–237.
Darmawan, W. 2013. Panduan Penyusunan Skripsi, Tesis dan Disertasi. Andi.
Fitriati, A., & Mulyani, S. 2015. Factors That Affect Accounting Information System Success and its
Implication on Accounting Information Quality. Asian Journal of Information Technology, 14(5), 154–
161.
Fitriati, A., Tubastuvi, N., & Anggoro, S. 2020. The Role of AIS Success on Accounting Information Quality.
The International Journal of Business Management and Technology, 4(2), 43–51.
Fitrios, R. 2015. Factors That Influence Accounting Information System Implementation and Accounting
Information Quality. International Journal of Scientific & Technology Research, 4(8), 192–198.
Gartner. 2020. Gartner Says Global IT Spending to Reach $3.9 Trillion in 2020. https://www.gartner.com/
en/newsroom/press-releases/2020-01-25-gartner-forecasts-worldwide-it-spending-to-grow-6-point-2-
percent-in-2021
Ha, V. D. 2020. Impact of Organizational Culture on the Accounting Information System and Operational
Performance of Small and Medium Sized Enterprises in Ho Chi Minh City. Journal of Asian Finance,
Economics and Business, 7(2), 301–308. https://doi.org/10.13106/jafeb.2020.vol7.no2.301
Hadiyat, Y. R. 2020. Sistem Informasi Akuntansi Manajemen, Sistem Informasi Akuntansi, dan Kinerja
Manajerial. Jurnal Riset Akuntansi Kontemporer, 12(1), 37–42.
Huynh, Q. L. 2021. The Effect of Organizational Culture on Quality of Accounting Information: Mediating the
Role of Accounting Information System. Growing Science, 7(7), 1689–1694. https://doi.org/10.5267/j.
ac.2021.4.030
Jansen, C. F., Morasa, J., & Wangkar, A. 2018. Pengaruh Penggunaan Teknologi Informasi dan Keahlian
Pemakai Terhadap Kualitas Informasi Akuntansi (Studi Empiris Pada Pemerintah Kabupaten Minahasa
Selatan). Jurnal Riset Akuntansi, 13(04), 1–10. https://doi.org/10.32400/gc.13.03.19994.2018
Jogiyanto. 2013. Analisis & Desain Sistem Informasi : Pendekatan tertruktur teori dan praktik aplikasi
bisnis. Andi Offset.
Laudon, K. C., & Laudon, J. P. 2017. Sistem Informasi Manajemen: Mengelola Perusahaan Digital (Edisi
13). Salemba Empat.
Lin, S., & Huang, X. 2011. Advances in Computer Science, Environment, Ecoinformatics, and Education. In
Sally Lin & X. Huang (Eds.), International Conference, CSEE. Springer Verlag Berlin Heidelberg.
McShane, S., & Glinow, M. Von. 2017. Organizational Behaviour 8th. McGraw-Hill Education.
Mirmasoudi, A., Farjami, Y., & Pourebrahimi, A. 2012. The Effect of IT on Organizational Structure (Case
Stusy: Refah Bank in Guilan). International Journal of Information, Security and Systems Management,
1(2), 48–54.
 114 Jurnal Riset Akuntansi Kontemporer Riska Evi Yanti, Caecilia Widi Pratiwi
Volume 14, No. 1, April 2022, Page. 107-114

Nisa, A. A., & Citra, V. 2020. Pengaruh Kemampuan Pengguna dan Pengendalian Internal terhadap Kualitas
Sistem Informasi Akuntansi pada Salah Satu Perusahaan Manufaktur di Kota Bandung. Prosiding The
11th Industrial Research Workshop and National Seminar, 907–913.
Penatari, R. I., Setiawan, D., & Suhardjanto, D. 2020. Dinamika Penelitian Sistem Informasi Akuntansi
di Indonesia. Jurnal Akuntansi Multiparadigma, 11(1), 159–177. https://doi.org/10.21776/
ub.jamal.2020.11.1.10
Puspitawati, L. 2020. Kesuksesan Sistem Informasi Akuntansi yang Dipengaruhi oleh Optimalisasi Dukungan
Manajemen Puncak serta Efektifitas Struktur Organisasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3),
531–540. https://doi.org/10.17509/jrak.v8i3.23367
Putri, N. M. K. D., & Srinadi, N. L. P. 2020. Pengaruh Kecanggihan Teknologi Informasi dan Kemampuan
Teknik Personal terhadap Evektivitas Penggunaan SIA. Widya Akuntansi Dan Keuangan, 2(1), 1–15.
https://doi.org/https://doi.org/10.32795/widyaakuntansi.v2i1.537
Ramadhan, Y., Kristianti Maharani, N., Sururi Afif, A., & Gantino, R. (2020). The Effect of Environmental
Uncertainty and Organizational Structure to the Quality of Management Accounting Information
Systems and Its Implications to the Quality of Management Accounting Information. Proceedings
of the 1st International Conference on Recent Innovations (ICRI 2018), 2770–2777. https://doi.
org/10.5220/0009952527702777
Rapina. 2014. Factors Influencing the Quality of Accounting Information System and Its Implications on the
Quality of Accounting Information. Research Journal of Finance and Accounting, 5(2), 148–152.
Robbins, S. P., & Judge, T. A. 2016. Organizational Behavior. In Organizational Behavior (17th Edition).
Pearson Education Limited. https://doi.org/10.4324/9781315669304
Romney, M. B., & Steinbart, P. J. 2015. Accounting Information Systems 13th Edition. Pearson.
Schermerhorn, J. R. 2011. Introduction to Management 11th Edition. John Wiley & Sons.
Shien, M. J. 2015. Influence of User Ability and Top Management Support on The Quality of Accounting
Information System and Its Impact on The Quality of Accounting Information. International Journal of
Recent Advances in Multidisciplinary Research, 2(3), 0277–0283.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.
Suryani, N. K., Riswandi, P., Hasbi, I., Rochmi, A., Kairupan, D. J. I., Hasan, M., Setiorini, H., Sudirman, A.,
Muftiasa, A., Yanti, N. N. S. A., Yuniarti, R., Loppies, Y., & Arta, I. P. S. 2021. Pengantar Manajemen
Dan Bisnis. Widina Bhakti Persada Bandung.
Susanto, A. 2017. The Influence of Organizational Commitment on The Quality Accounting Information
System. International Journal of Scientific & Technology Research, 06(09), 162–168.
Susanto, A., & Meiryani. 2018. The quality of accounting information system and its impact on The Quality of
accounting information: User Ability and Top Management Support. Journal of Engineering and Applied
Sciences, 13(2), 384–387.
Tripambudi, N. A., & Adityawarman. 2014. Pengaruh Budaya Organisasi dan Struktur Organisasi Pada
Sistem Informasi Akuntansi dan Dampaknya Terhadap Kualitas Informasi. Diponegoro Journal Of
Accounting, 3(4), 1–15.
Widodo, H., & Windi, C. 2011. Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT (Persero)
Pelabuhan Indonesia III Tanjung Perak Branch. National Seminar on Applied Economics, University of
Muhammadiyah Sidoarjo, 33–40.
Xu, H. 2010. Data quality issues for accounting information system implementation: Systems, stakeholders,
and organizational factors. Journal of Technology Research, 1–11.