What Determine Accounting information System Implementation? Evidence From Indonesia

Author

Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA

Abstrak

This study is about how the implementation of accounting information systems produces quality of financial information on State Owner Enterprises in Indonesia. This study answers the problem of how the accounting information system produces accurate, relevant, timely and complete financial information. The implementation of the accounting information system, can not be separated from ethics and user competence as a factor that has an impact on the current accounting information system. Data was collected using questionnaires, direct observation, and interviews. The research method used is quantitative and qualitative with a descriptive and verification approach. The number of samples used were 58 State Owner Enterprises Indonesia. The analytical tool in the study uses path analysis by testing the SPSS hypothesis. The results of the study show that ethics and user competence affect the implementation of accounting information systems and also affect the quality of financial information.