Effectiveness Risk Assessment for Quality of Accounting Information System

Peneliti

Dr. Inta Budi Setya Nusa, SE., M.Ak.

Deskripsi/Abstrak

Accounting information system (AIS) which is a tool used by management in decision making, so that the AIS function provides an important role in company information management. In research, focus on how to effectively assess AIS risk using risk assessment: risk identification indicators, risk analysis and evaluation, and risk processing. The purpose of this study is used to solve problems about the effectiveness of risk assessment on the quality of accounting information systems and confirm existing theories. The research method using explanatory research method, as the object of research in collecting data related to AIS to number 43 commercial banks in Indonesia, while statistical data processing using structural equation modelling (SEM) Partial Least Square (PLS). The results of this study indicate that the effectiveness of risk assessment is an important factor and provide a positive contribution in improving the quality of AIS.