Determinants of the Quality of Accounting Information Systems and Their Impact on the Quality of Accounting Information: Study of Hospitality in Semarang City, Indonesia.

Ceacilia, Srimindarti and Pancawati, Hardiningsih and gregorius, Anggana L Determinants of the Quality of Accounting Information Systems and Their Impact on the Quality of Accounting Information: Study of Hospitality in Semarang City, Indonesia. WSEAS TRANSACTIONS on BUSINESS and ECONOMICS.

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Abstract

This research intends to investigate the user capabilities and culture of an organization on the quality of accounting information systems and its impact on information quality. A quantitative approach was adopted, and 82 questionnaires were distributed to hotel employees in Semarang, Indonesia working in the accounting department. Partial least squares are used to achieve numerical results that can explain the phenomenon under study. The research results show that users' technical abilities and organizational culture have a positive effect on the quality of accounting information systems. The influence of users' technical capabilities and organizational culture on the quality of accounting information systems has an impact on the quality of accounting information. This research is one of the first to link user capabilities and the culture of the organization to the quality of accounting information systems and its impact on information quality. This contributes to decision usefulness theory, highlighting systems of accounting information systems and quality of information, systems of accounting information are created to produce good quality information that can be used as a basis for corporate decision-making. The results also contribute to the systems of accounting information literature. Key-Words: - Accounting information system, Hospitality, Information Quality, Organizational culture, Technical abilities, User capability.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	08 May 2025 03:44
Last Modified:	08 May 2025 03:44
URI:	https://eprints.unisbank.ac.id/id/eprint/10243

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