文章基本信息

标题：THE INFLUENCE OF BUSINESS PROCESS AND RISK MANAGEMENT ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM
本地全文：下载
作者：AZHAR SUSANTO ; MEIRYANI
期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2018
卷号：96
期号：9
出版社：Journal of Theoretical and Applied
摘要：Business process and risk management are factors which can effect the quality of accounting information systems. In Indonesia, phenomenon happens in many organizations showing that most of them implement unintegrated accounting information systems. Because of integration is the main characteristic of the quality of accounting information systems so this characteristic became our interest to do some research. This research was carried out in order to find out some facts through examination of the influence of business process and risk management towards accounting information system quality. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem source of poor quality of accounting information system occurs due to the business process and risk management is not entirely as good as expected, this condition effect to the integration which at the end influence the quality of accounting information system and accounting information produced.
关键词：Business Process; Risk Management; Quality Accounting Information System; Accounting Information system.