Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi
Abstract
The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.
References
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Belout, Gauvreau, A. &., & Clothilde. (2004). Factors influencing Prospect success: the impact of Human Resources Management. International Journal of Project Management, 1-11.
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Hair, J. F., Hult, G. T., Ringle, C. M., Sarstedt, M., & Thiele, K. O. (2017). Mirror, Mirror on the Wall: A Comparative Evaluation of Composite-based Structural equation modeling methods. Journal of the Academy of Marketing Science, Vol.45, No.5, 616–632.
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Heidmann, M. (2008). The Role of Management Accounting Systems in Strategic Sensemaking. Germany: Deutscher Universitäts-Verlag.
Hudaya, H. (2011). Kajian Kepemimpinan Perempuan dalam Keluarga Perspektif Tafsir. Musawa, Vol.10, No.2, 187-203.
Hussein, R., Selamat, M. H., Anom, R. B., Karim, N. S., & Mamat, A. (2005). The Impact of organizational factors on information Systems success: an empirical investigation in The Malaysian electronic government agencies.
Igbaria, M., Parasuraman, S., & Baroudi, J. J. (1996). A motivational model of microcomputer usage. Journal of Management Information Systems, Vol.13, No.1, 127-143.
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Pathirage, Y., Jayawardena, L., & Rajapaksha, T. (2012). Impact of Management Support for Team Performance: A Sri Lankan Case study in Apparel Industry . Tropical Agricultural Research, 228-236.
Post, G., & Anderson, D. (2003). Management Information System Solving Business Problems with Information Technologi 3rd Edition. New York: McGraw-Hill.
Rigdon, E. E. (2016). Choosing PLS Path Modeling as Analytical Method in European Management Research: A Realist Perspective. European Management Journal, Vol.34, No.6, 598-605.
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Sauer, C. (1993). Why Information Systems Fail: A Case Study Approach. Henley-on-Thames: Waller.
Sidiq, U. (2014). Kepemimpinan dalam Islam-Kajian Tematik dalam Alquran dan Hadits. Dialogia, Vol.12, No.1, 127-141.
Stair, R. M., & Reynolds, G. W. (2010). Principles of Information Systems A Managerial Approach (9 ed.). Boston: Course Technology, Cengage Learning.
Susanto, A. (2013). Information Technology for Business and Accounting. Bandung: Lingga jaya Publishing.
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Tangngareng, T. (2016). Kepemimpinan Wanita Dalam Perspektif Hadis Nabi SAW (Pemahaman Makna Tekstual dan Kontekstual). Sulasena, Vol.10, No.2, 50-64.
Thong, J. Y., Yap, C.-S., & Raman, K. S. (1996). Top Management Support, External Expertise and Information Systems Implementation in Small Businesses.
Vijyakumar, U. (2009). Top Management Control Functions for Information Systems in Small and Medium Enterprises. Informatica Economică, 109-115.
W. Willaby, H., S.J. Costa, D., D. Burns, B., MacCann, C., & D.Roberts, R. (2015). Testing Complex Models With Small Sample Sizes: A Historical Overview and Empirical Demonstration of What Partial Least Squares (PLS) Can Offer Differential Psychology. Personality and Individual Differences, Vol.84, 73-78.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Accounting Principles 12th Edition. John Wiley & Sons, Inc.
Wheelen, T. L., Hunger, J. D., Hoffman, A. N., & Bamford, C. (2014). Strategic Management and Business Policy: Globalization, Innovation and Sustainablility 14th Edition. Pearson.
Wixom, B. H., & Todd, P. A. (2005). A Theoretical Integration of User Satisfaction and Technology Acceptance. Information Systems Research, 85-102.
Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 251-266.
Ziemba, E., & Obłąk, I. (2013). Critical success factors for ERP systems implementation in public administration. Interdisciplinary Journal of Information, Knowledge, and Management, 1-19.
Al-Baghdadi, a. m. (1981). The Political Thought of Abu Al-Hasan Al-Mawardi. UK: University of Edinburgh.
Al-Hantawi, & Yousef, M. (2001). Accounting information systems. Amman. Jordan.
Alrabei, A. M. (2014). The Impact Of Accounting Information System On The Islamic Banks Of Jordan: An Empirical Study. European Scientific Journal Vol.10, No.4, 184-198.
Bardi, E., Raghunathan, T., & Bagchi, P. (1994). Logistics Information Systems: The Strategic Role of Top Management. Journal of Business Logistics, Vol.15, No.1, 71-85.
Bay, K. (2011). Pengertian Ulil Amri dalam Al-Qur’an dan Implementasinya dalam Masyarakat Muslim. Jurnal Ushuluddin, Vol.17, No.1, 115-129.
Belout, Gauvreau, A. &., & Clothilde. (2004). Factors influencing Prospect success: the impact of Human Resources Management. International Journal of Project Management, 1-11.
Bodnar, G., & Hoopwood, W. (2014). Accounting Information Systems. Pearson Education Limited: New York, USA.
Bukenya, M. (2014). Quality of Accounting Information and Financial Performance of Uganda's Public Sector. American Journal of Research Communication, 183-203.
Diana, R. (2017). Al-Mawardi dan Konsep Kenegraan dalam Islam. Tsaqafah, Vol.13, No.1, 157-176.
Fata, A. K. (2012). Kepemimpinan dalam Perspektif Pemikiran Politik Islam. Jurnal Review Politik, Vol.2, No.1, 1-15.
Fitrios, R. (2016). Factors That Influence Accounting Information System Implementation And Accounting Information Quality. International Journal Of Scientific & Technology Research, Vol.5, No.4, 192-198.
Fornell, C., & Bookstein, F. L. (1982). Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research, Vol.19, No.4, 440-452.
Hair, J. F., Hult, G. T., Ringle, C. M., Sarstedt, M., & Thiele, K. O. (2017). Mirror, Mirror on the Wall: A Comparative Evaluation of Composite-based Structural equation modeling methods. Journal of the Academy of Marketing Science, Vol.45, No.5, 616–632.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, Vol.26, No.2, 106-121.
Heidmann, M. (2008). The Role of Management Accounting Systems in Strategic Sensemaking. Germany: Deutscher Universitäts-Verlag.
Hudaya, H. (2011). Kajian Kepemimpinan Perempuan dalam Keluarga Perspektif Tafsir. Musawa, Vol.10, No.2, 187-203.
Hussein, R., Selamat, M. H., Anom, R. B., Karim, N. S., & Mamat, A. (2005). The Impact of organizational factors on information Systems success: an empirical investigation in The Malaysian electronic government agencies.
Igbaria, M., Parasuraman, S., & Baroudi, J. J. (1996). A motivational model of microcomputer usage. Journal of Management Information Systems, Vol.13, No.1, 127-143.
Jarvenpaa, S., & Ives, B. (1991). Executive Involvement and Participation in the Management of Information Technology. MIS Quarterly, Vol.15, No.2, 205-225.
Jen, T. F. (2002). Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi. Jurnal Bisnis dan Akuntansi, Vol.4, No.2, 135-154.
Keen, P. G., & Morton, M. S. (1978). Decision Support Systems: An Organizational Perspective. Reading, MA: Addison-Wesley, Inc, 205-225.
Komala, A. R. (2012). The Influence of The Accounting Managers' Knowledge and The Top Managements' Support on The Accounting Information System and Its Impact on The Quality of Accounting Information: A Case of Zakat Institutions in Bandung. Journal of Global Manaement, Vol.4, No.1.
Lucas, H. C. (1975). Why Information Systems Fail. New York: Columbia University Press.
Mashduqi, M. A. (2011). Khilafah Islamiyyah-dari wahdah al-dawlah menuju wahdah al-ummah. al-manahij, Vol.5, No.2, 243-254.
Meiryani. (2018). The Factors That Affect The Quality Of Accounting Information System Empirical Testing In The State-Owned Enterprises. Journal of Theoretical and Applied Information Technology, Vol.96. No 7, ISSN: 1992-8645, E-ISSN: 1817-3195, 1858-1867.
Miller-Nobles, T., Mattison, B., & Matsumura, E. M. (2016). Horngren’s Financial & Managerial Accounting The Financial Chapters 5th Edition. Pearson.
Mkonya, VL. Yu Jintian & Stella Binauli Nanthuru & Salimu Abushiri Jinyevu.
(2018). Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects. International Journal of Management Science and Business Administration, Inovatus Services Ltd., Vol. 4, No.3 , 19-29.
O'Brien, J., & Marakas, G. (2014). Introduction to Information System 16th Edition. New York: McGraw-Hill.
Ong, C.-S., Day, M.-Y., & Hsu, W.-L. (2009). The measurement of user satisfaction with question answering systems. Information & Management, Vol.46, 397–403.
Pathirage, Y., Jayawardena, L., & Rajapaksha, T. (2012). Impact of Management Support for Team Performance: A Sri Lankan Case study in Apparel Industry . Tropical Agricultural Research, 228-236.
Post, G., & Anderson, D. (2003). Management Information System Solving Business Problems with Information Technologi 3rd Edition. New York: McGraw-Hill.
Rigdon, E. E. (2016). Choosing PLS Path Modeling as Analytical Method in European Management Research: A Realist Perspective. European Management Journal, Vol.34, No.6, 598-605.
Romney, M. B., Steinbart, P. J., Mula, J. M., McNamara, R., & Tonkin, T. (2013). Accounting Information Systems. Sydney: Pearson Australia.
Romney, M., & Steinbart, D. (2015). Accounting Information System 13th Edition. Jakarta: Penerbit Salemba Empat.
Sa'diyah, D. (2008). Isu Perempuan-Dakwah dan Kepemimpinan Perempuan dalam Kesetaraan Gender. Jurnal Ilmu Dakwah, Vol.4, No.12, 305-334.
Sauer, C. (1993). Why Information Systems Fail: A Case Study Approach. Henley-on-Thames: Waller.
Sidiq, U. (2014). Kepemimpinan dalam Islam-Kajian Tematik dalam Alquran dan Hadits. Dialogia, Vol.12, No.1, 127-141.
Stair, R. M., & Reynolds, G. W. (2010). Principles of Information Systems A Managerial Approach (9 ed.). Boston: Course Technology, Cengage Learning.
Susanto, A. (2013). Information Technology for Business and Accounting. Bandung: Lingga jaya Publishing.
Susanto, A. (2017). How the Quality of Accounting Information System Impact on Accounting Information Quality (Research on Higher Education in Bandung). Journal of Engineering and Applied Sciences, 3672-3677.
Tangngareng, T. (2016). Kepemimpinan Wanita Dalam Perspektif Hadis Nabi SAW (Pemahaman Makna Tekstual dan Kontekstual). Sulasena, Vol.10, No.2, 50-64.
Thong, J. Y., Yap, C.-S., & Raman, K. S. (1996). Top Management Support, External Expertise and Information Systems Implementation in Small Businesses.
Vijyakumar, U. (2009). Top Management Control Functions for Information Systems in Small and Medium Enterprises. Informatica Economică, 109-115.
W. Willaby, H., S.J. Costa, D., D. Burns, B., MacCann, C., & D.Roberts, R. (2015). Testing Complex Models With Small Sample Sizes: A Historical Overview and Empirical Demonstration of What Partial Least Squares (PLS) Can Offer Differential Psychology. Personality and Individual Differences, Vol.84, 73-78.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Accounting Principles 12th Edition. John Wiley & Sons, Inc.
Wheelen, T. L., Hunger, J. D., Hoffman, A. N., & Bamford, C. (2014). Strategic Management and Business Policy: Globalization, Innovation and Sustainablility 14th Edition. Pearson.
Wixom, B. H., & Todd, P. A. (2005). A Theoretical Integration of User Satisfaction and Technology Acceptance. Information Systems Research, 85-102.
Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 251-266.
Ziemba, E., & Obłąk, I. (2013). Critical success factors for ERP systems implementation in public administration. Interdisciplinary Journal of Information, Knowledge, and Management, 1-19.
Published
2020-01-01
How to Cite
Cahyadi, W., Mukhlisin, M., & Pramono, S. (2020). Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(1), 1-10. https://doi.org/10.31955/mea.v4i1.175
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