The Effect of Information Technology on the Quality of Accounting Information system and Its impact on the Quality of Accounting Information
Nelsi Wisna · Research Journal of Finance and Accounting · 2013
This study aims to explain, not to test empirically, the influence of information technology (functionality, ease of use, and compatibility of technology that adhere to accounting information system) on the quality of accounting information system (reliability, timeliness, flexibility, usefulness and sophistication) and its impact on the quality of accounting information (relevance, accuracy, and completeness) in order to develop a theoretical framework as a basis for the hypothesis, as an answer to the research questions, namely: (1) how is the effect of information technology on accounting information system (AIS) and (2) how is the effect of the quality of accounting information system on the quality of accounting information. This study will use ? = 0.05 to test each hypothesis. This study is scheduled to be conducted in university, institute and polytechnic in Bandung. The research methodology used in this study is also described in this paper. Keywords : Information Technology, Quality of Accounting Information system, Quality of Accounting Information