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The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices

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Author Info

  • Siti Kurnia Rahayu

    ()
    (Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia)

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    Abstract

    Organizations of public sector in Indonesia generally yield accounting information which is not fully qualified, and oftentimes unreliable. Concerning the condition, it seems that improvement on the quality of accounting information system is needed. Quality Accounting Information Systems is an integration of hardware, software, brain ware, telecommunications network, and database procedure, which is based on input, process and output. In this case, input of data quality is a necessity and serves process in Accounting Information Systems. Generally, the organizations have been performing poor data input quality. This requires commitment from the top management in determining the quality of the data and the accounting information system implementation. This research examines the influence of the top management commitment on the data quality and the accounting information systems implementation and its implications on the quality of accounting information. The data were obtained through survey techniques by distributing questionnaires to 31 tax offices in Bandung and Jakarta. The results showed that there were significant effects of the top management commitment on the data quality and accounting information system implementation. Management commitment quality of data and the accounting information system also had significant effects on the quality of accounting information

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    File URL: http://www.globalresearch.com.my/journal/management_v04n01/002_Article_005_JOGM_PG025-052.pdf
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    Bibliographic Info

    Article provided by Global Research Agency in its journal Journal of Global Management.

    Volume (Year): 4 (2012)
    Issue (Month): 1 (July)
    Pages: 25-52

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    Handle: RePEc:grg:03mngt:v:4:y:2012:i:1:p:25-52

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    Web page: http://www.globalresearch.com.my/journal.htm

    Related research

    Keywords: Management commitment; Data Quality; Accounting Information System; Information quality; Small Taxpayer Offices;

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    1. Gavin C Reid, 2000. "Information System Development in the Small Firm," CRIEFF Discussion Papers 0002, Centre for Research into Industry, Enterprise, Finance and the Firm.
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