Analysis of Factors Affecting Accounting Information System Performance on Banking Company

Handoko, Bambang Leo; Thomas, Gen Norman; Indriaty, Lely

doi:10.1145/3584816.3584825

Cited by 2 publications

(1 citation statement)

References 15 publications

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“…AIS can influence performance in different forms (Abigail et al, 2022;Handoko et al, 2023). Moreover, user engagement, personal technology competence, training programs, and technical proficiency were found to increase the functionality of the AIS system (Aziz, 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

Alassuli

2024

Banks and Bank Systems

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This study aimed to find out the influence of Accounting Information Systems on the performance of Jordanian commercial banks, and the degree to which internal audit moderates this relationship. This was a current quantitative study designed to be at a descending trend of the survey conducted primarily on 12 major Jordanian banks’ accounting departments using descriptive and cross-sectional designs. From a total distribution of 358 questionnaires, 249 were returned, and after screening only 243 were deemed valid. Partial Least Square Structural Equation Modeling (PLS-SEM) was used as a statistical tool for data analysis, which is appropriate when exploring convoluted relationships and testing hypotheses. The findings indicate that there is a clear positive relationship between the implementation of AIS systems and improvement in the performance metrics at Jordanian banks; thus, hypothesis 1 is corroborated at a significant level of p &lt; 0.01. More significantly, the findings suggest that internal audit highly strengthens the positive effect of AIS on bank performance, thereby supporting hypothesis 2 at the same significance level. This dual realization reiterates the needed adoption of advanced AIS by Jordanian banks and a general improvement to the internal auditors of the mechanisms that ensure they maximize on the benefits accruing in performance. More fundamentally, the findings underscore the dire urgency to incorporate efficacious AIS alongside with robust internal audit mechanisms in banking strategies, thereby providing crucial implications for bank managers and sectoral policymakers.

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Section: Literature Reviewmentioning

confidence: 99%

Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

Alassuli

2024

Banks and Bank Systems

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Quality of accounting information systems in the construction and real estate enterprises

Nguyen,

2024

JGR

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This paper aims to analyze the influence of factors on the quality of accounting information systems (AIS) in construction and real estate enterprises listed on the Vietnamese stock market. The study uses structural equation modelling (SEM) to analyze data collected from 250 listed construction and real estate enterprises in Vietnam as of April 1, 2023. Research results show that information technology (IT), internal control, managers’ support, organizational structure, and corporate culture have a positive influence on the quality of AIS. Employee training and coaching do not impact the quality of the AIS. The study also shows the positive impact of the quality of AIS on enterprise performance. These findings have important implications for enterprises, managers and investors in the construction and real estate sectors in Vietnam. Research results have given research implications and management implications for the future of listed companies in Vietnam.

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Analysis of Factors Affecting Accounting Information System Performance on Banking Company

Cited by 2 publications

References 15 publications

Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

Quality of accounting information systems in the construction and real estate enterprises

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