THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM ON QUALITY OF FINANCIAL INFORMATION ON MICRO SMALL AND MEDIUM ENTERPRISES IN THE CIMAHI CITY

Peneliti

Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA

Deskripsi/Abstrak

Information system is an integral part of an organization that is built by manager to serve the interests of a business. Organization shall be open to a technology to run the activities of the business, such as in implementing the software to produce financial information that is useful for decision making. As for the problems that occur in Cimahi is not all SMEs use the software optimally in carrying out daily activities and there has not been done separation of duties between the owners and the managers so that the financial information which is resulted has not been maximized. The aim of this study is to determine the influence of Accounting Information System to Quality Financial Information in Small and Medium Micro Enterprises in Cimahi City. The method which is used in this study is descriptive verification, from a population of 71 samples it was taken 25 SMEs business units, for the verification method it was tested using Path Analysis. The results of this study show there is influence of Accounting Information System to Quality Financial Information in Small and Medium Micro Enterprises in Cimahi of 13.4%