Analyzing the Effect of Top Management Support on Accounting Information System (AIS) Success

Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

“…It is very difficult to make individuals who form an integrated organizational culture (integrated) with other system components to build QMAIS from the point of view of integration. As each individual carries a different individual culture which gives other determinants that can build culture strong organization which can form QMAIS, namely top management support [11]. This can be a motivation for further study.…”

“…Some previous study results have stated that the managers' competence as the users of information systems has an influence on the quality of MAIS, such as the results of the study from Hertati which conducted the study on state-owned companies in South Sumatra show user competency is an important factor in building QMAIS [8], Napitupulu who conducted study on SOE companies throughout Indonesia stated that user competencies were able to improve the QMAIS [9], Susanto who conducted study at 55 universities in Bandung city showed that the involvement of user competencies had a positive influence on the quality of accounting information systems [10], then Carolina and Susanto stated that management as a user is not fully able to improve the success of the quality of accounting information systems [11]. In addition, there are several other studies prove that organizational culture influences the QMAIS, as the study conducted by Busco show that organizational culture influences management accounting practices [12], Erserim stated that organizational culture enhances management accounting practices [13], Nusa proved that organizational culture significant influence on the quality of accounting information systems [14], Wisna showed that organizational culture is an important factor that can improve the quality of accounting information systems [15], Susanto and Meiryani who conducted study on 80 insurance companies throughout Indonesia stated that organizational culture influences the QMAIS [16], Napitupulu also showed that organizational culture can improve the Q MAIS [17], Aldegis showed that organizational culture influences on the quality of accounting information systems [18], Zaena, Kuraesin showed that organizational culture strongly influences the QMAIS [19,20].…”

Bahasa IndonesiaSistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan

“…Perkembangan sistem informasi akuntansi sangat berdampak pada perusahaan seperti meningkatnya kinerja yang dapat memudahkan saat membuat pelaporan keuangan, serta informasi diperoleh bisa lebih akurat dan terpercaya. Sistem Informasi Akuntansi sangat berperan penting dalam kegiatan segala perusahaan (Carolina, Y., Susanto, 2017). Nurdiono, et al (2018) Implementasi pengendalian internal mempunyai dampak positif terhadap sistem teknologi informasi dan kualitas sistem internal dengan sistem informasi akuntansi yang menjadi strategi utama dalam peningkatan pengendalian internal (Mayasari, 2016).…”