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

SRIMINDARTI, CEACILIA and HARDININGSIH, PANCAWATI and LISIANTARA, GREGORIUS ANGGANA 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 aims to examine user capabilities and organizational culture on the quality of accounting information 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 organizational culture to the quality of accounting information and its impact on information quality. This contributes to decisions usefulness theory, highlighting accounting information systems and information quality, accounting information systems are created to produce good quality information that can be used as a basis for corporate decision making. The results also contribute to the accounting information systems literature.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Lisa Noviani Maghfiroh
Date Deposited:	19 Sep 2025 03:23
Last Modified:	19 Sep 2025 03:23
URI:	https://eprints.unisbank.ac.id/id/eprint/10272

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