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The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

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  • Sri Dewi Anggadini

Abstract

This study empirically examined the influences of the top management support and of the internal control on the accounting information system quality system. Besides, the accounting information system quality has an impact on the accounting information quality. To collect the data, a research instrument was prepared to participant. Using survey information collected from forty seven (47) Baitulmal Wattamwil (BMT) in West Java Indonesia those are applied accounting information system, this study uses path analysis method. The results of the test show that the top management supports and the internal control have significant influences on the accounting information system quality. Besides, the accounting information system quality has an impact on the accounting information quality as well.

Suggested Citation

  • Sri Dewi Anggadini, 2015. "The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality," Information Management and Business Review, AMH International, vol. 7(3), pages 93-102.
    • Handle: RePEc:rnd:arimbr:v:7:y:2015:i:3:p:93-102
    DOI: 10.22610/imbr.v7i3.1157
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    References listed on IDEAS

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    1. Barbara H. Wixom & Peter A. Todd, 2005. "A Theoretical Integration of User Satisfaction and Technology Acceptance," Information Systems Research, INFORMS, vol. 16(1), pages 85-102, March.
    2. Ragu-Nathan, Bhanu S. & Apigian, Charles H. & Ragu-Nathan, T. S. & Tu, Qiang, 2004. "A path analytic study of the effect of top management support for information systems performance," Omega, Elsevier, vol. 32(6), pages 459-471, December.
    3. William H. DeLone & Ephraim R. McLean, 1992. "Information Systems Success: The Quest for the Dependent Variable," Information Systems Research, INFORMS, vol. 3(1), pages 60-95, March.
    4. Tanya McGill & Valerie Hobbs & Jane Klobas, 2003. "User Developed Applications and Information Systems Success: A Test of DeLone and McLean's Model," Information Resources Management Journal (IRMJ), IGI Global, vol. 16(1), pages 24-45, January.
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    2. Albertina Paula Monteiro & Joana Vale & Amélia Silva, 2021. "Factors Determining the Success of Decision Making and Performance of Portuguese Companies," Administrative Sciences, MDPI, vol. 11(4), pages 1-24, October.
    3. Abdalwali Lutfi & Manaf Al-Okaily & Adi Alsyouf & Mahmaod Alrawad, 2022. "Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making," Sustainability, MDPI, vol. 14(13), pages 1-17, July.
    4. Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).

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