ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES

Authors

  • Nurul Intawaty Permata Maranatha Christian University
  • Rapina Rapina Rapina Maranatha Christian University https://orcid.org/0000-0002-0452-0201
  • Riki Martusa Maranatha Christian University
  • Meythi Meythi Maranatha Christian University
  • Johannes Buntoro Darmasetiawan Maranatha Christian University

DOI:

https://doi.org/10.35310/accruals.v8i02.1293

Keywords:

Quality of Accounting Information System, User Competence, Internal Controls, Business Process

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS).

              The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM).

            The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on  the quality of AIS

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Published

2024-10-11

How to Cite

Permata, N. I., Rapina, R. R., Martusa, R., Meythi, M., & Darmasetiawan, J. B. (2024). ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES. ACCRUALS (Accounting Research Journal of Sutaatmadja), 8(02). https://doi.org/10.35310/accruals.v8i02.1293

Issue

Vol. 8 No. 02 (2024): Accruals Edisi September 2024

Section

Articles

License

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