Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi

(Studi Emptiris di Indonesia)

  • Jufri Darma Universitas Negeri Medan
  • Gaffar Hafiz Sagala UNIVERSITAS NEGERI MEDAN

Abstract

Quality of accounting information is the expectation that users want to be used as a basis in the decision making process. But in reality the quality of accounting expectations. This study aimed to examine the effect of the quality of accounting information systems on the quality of accounting information. The survey was conducted on 172 users of accounting information systems in the Indonesian government. Data was collected using a questionnaire. The analytical method used is Structural Equation Modeling with PLS approach. The results of this study found evidence that the quality of accounting information systems affects the quality of accounting information

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Published
2020-02-05
How to Cite
Darma, J., & Sagala, G. (2020). Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(1), 227-237. https://doi.org/10.31955/mea.v4i1.231