Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi
(Studi Emptiris di Indonesia)
Abstrak
Informasi akuntansi yang berkualitas merupakan harapan yang diinginkan pengguna agar dapat dijadikan dasar dalam proses pengambilan keputusan. Namun dalam kenyataannya kualitas informasi akuntansi sebagai produk dari sistem informasi akuntansi masih jauh dari harapan pengguna. Penelitian ini ditujukan untuk menguji pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi akuntansi. Survey dilakukan terhadap 172 pengguna sistem informasi akuntansi di pemerintahan Indonesia. Data dikumpulkan dengan menggunakan angket. Metode analisis yang digunakan adalah Structural Equation Modelling dengan pendekatan PLS. Hasil penelitian ini menemukan bukti bahwa kualitas sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi.
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