Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

Abstract

Entering the era of globalization, Indonesian MSMEs have experienced growth by the years. With the development of MSMEs, the obstacles that are often faced are financing and capital issues. The limited access to credit is largely due to financial reporting. The development of accounting information that is not only used by large companies, the MSMEs also apply accounting information in the business. Information is the result of data processing that gives meaning and benefits. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and better to improve the quality of accounting systems. This study shows how the influence of the use of information technology, user expertise, intensity of use on the quality of accounting information. Samples in this research are MSMEs in Indonesia. The results of this study are: the use of information technology has a significant and positive effect on the quality of accounting information, user expertise does not affect the quality of accounting information, and the intensity of usage has a significant positive effect on the quality of accounting information.

Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City

“…However, there are still gaps in research regarding the implementation of AIS in Medan culinary MSMEs (Esparza-Aguilar, 2016;Lestari, 2019). Previous research often focuses more on general factors influencing information technology adoption without investigating in depth the unique context of culinary MSMEs.…”