The Influence Quality Accounting Information Systems, Quality Accounting Information, and Decision-Making Success
1I Nyoman Sunarta,2Partiwi Dwi Astuti
1Department of Accounting, Faculty of Economics and Business, Universitas Pendidikan Nasional, Denpasar, Indonesia
2Department of Accounting, Faculty of Economics and Business, Universitas Warmadewa, Denpasar, Indonesia
https://doi.org/10.47191/jefms/v6-i1-40ABSTRACT:
This study aims to examine the influence of the quality of accounting information systems, the quality of accounting information on the success of decision-making. Research data were collected using a questionnaire. This study uses organization as a unit of analysis. A total of 95 Rural Banks in Bali, Indonesia, participated in this study. The research data were analyzed using a structural equation model with WarpPLS 8.0. The results of the study prove that the quality of the accounting information system has a significant positive effect on the success of decision-making and the quality of accounting information. The quality of accounting information has a significant positive effect on decision-making success.
KEYWORDS:
Quality Accounting Information Systems, Quality Accounting Information, Success Decision-Making
REFERENCES:
1) Adenike, A. T. (2017). Accounting Information System and Management DecisionMaking: A Case Study of Manufacturing Company in Nigerian. 5(11), 1–14.
2) Al-Dalaien, B. O. A., & Dalayeen, B. O. A. (2018). Investigating the Impact of Accounting Information System on the Profitability of Jordanian Banks. Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 9(18), 110–118. www.iiste.org
3) Asikhia, O. U., & Nwadiuru, C. (2021). The Influence of Strategic Decision Making on Organizational Performance. The International Journal of Business & Management, 9(1). https://doi.org/10.24940/theijbm/2021/v9/i1/bm2101-050
4) Bachmid, F. S. (2016). The Effect of Accounting Information System Quality on Accounting Information Quality. Research Journal of Finance and Accounting, 7(20), 26–31. www.iiste.org
5) Bag, S., Gupta, S., Kumar, A., & Sivarajah, U. (2021). An integrated artificial intelligence framework for knowledge creation and B2B marketing rational decision making for improving firm performance. Industrial Marketing Management, 92(June 2020), 178–189. https://doi.org/10.1016/j.indmarman.2020.12.001
6) Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. International Journal of Digital Accounting Research, 13(December 2012), 1–35. https://doi.org/10.4192/1577-8517-v13_1
7) Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2–3), 344–401. https://doi.org/10.1016/j.jacceco.2010.09.001
8) DeLone and McLean. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60
9) DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
10) Dull, R. B., Wheeler, P. R., Hill, M. C., Gelinas, U. J., Dull, R. B., Wheeler, P. R., & Hill, M. C. (2018). Accounting Information Systems.
11) Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The Role of AIS Success on Accounting Information Quality. 4(2), 43–51.
12) Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
13) Gebremedihin, G. G. (2019). The impact of accounting information system in decision making process in local Non-Governmental Organization in Ethiopia; In Case of Wolaita. International Journal of Business and Management Invention (IJBMI), 8(03), 1–5.
14) Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19(3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001
15) Griffin, A. P. (2021). Management, Fundamentals of Risk. Cengage.
16) Hair, J. J. F. H., Black, W. C., Babin, B. J., Anderson, R. E., Black, W. C., & Anderson, R. E. (2018). Multivariate Data Analysis. https://doi.org/10.1002/9781119409137.ch4
17) Hall, J. A. (2011). Accounting Information System (James Hall, 7th Editon).
18) Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management, 11(2), 51–67. https://doi.org/10.4018/IJABIM.2020040104
19) Jankelová, N. (2017). Strategic Decision Making and Its Importance in Small Corporations. Corporate Governance and Strategic Decision Making. https://doi.org/10.5772/intechopen.68858
20) Kariyawasam, H. (2016). Relationship between Accounting Information and Human Resource Management Related Strategic Decision Making in Sri Lankan Manufacturing Companies. 18(12), 8–12. www.iosrjournals.org
21) Khoufi, N. (2021). Accounting Information Quality and Investment Decisions. Investment Strategies in Emerging New Trends in Finance. https://doi.org/10.5772/intechopen.93980
22) Kock, N. (2010). Using WarpPLS in E-Collaboration Studies: An Overview of five main analysis steps. International Journal of E-Collaboration, 6(4), 1–11.
23) Kock, N. (2022). WarpPLS user manual: Version 7.0. In ScriptWarp Systems.
24) Krismiaji, K., & Perdana, D. (2018). Accounting Information Quality and Capital Investment Choice in the Governance Perspective – an Indonesian Evidence. International Journal of Business Management and Economic Research, 9(2), 1236–1243.
25) Malik, H. S. (2013). The Effect of Information Technology on the Quality of Accounting Information system and Its impact on the Quality of Accounting Information. Research Journal of Finance and Accounting, 4(15), 2222–2847.
26) Meiryani, Leny, S., Jagat, T., & Daud, Z. M. (2020). Accounting information systems as a critical success factor for increased quality of accounting information. Espacios, 87(5), 1737–1765. https://www.revistaespacios.com/a20v41n15/a20v41n15p02.pdf
27) Merkle, C. A., Cortez, P. B., Merkle, C. A., Cortez, P. B., & Jeffrey, W. C. (2022). Influence of Accounting Information System on Decision Making Process in Audit Firms in USA. Journal of Finance and Accounting, 6(4), 15–24. https://doi.org/10.53819/81018102t50106
28) Mohammed, M. M. (2022). Importance of Accounting Information in Management Decision-Making Process. Journal of Studies in Science and Engineering, 2(2), 42–56. https://doi.org/10.53898/josse2022224
29) Mohsin, H. J., Alfartoosi, A., & Ahmed, S. A. (2022). The Effect of the Characteristics of AIS on the Decision- Making Process. Indian Journal of Economics and Business, 21(3), 1–12.
30) Monteiro, A. P., Vale, J., & Silva, A. (2021). Factors determining the success of decision making and performance of portuguese companies. Administrative Sciences, 11(4). https://doi.org/10.3390/admsci11040108
31) Nexhmie, V., & Florentina, X. (2017). Role of Accounting Information in Decision-Making Process , the Importance for its Users Role of Accounting Information in Decision- Making Process , the Importance for its Users.
32) Nguyen, H. T., & Nguyen, A. H. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185–198. https://doi.org/10.5267/j.ac.2019.10.004
33) O’Brien, J. A., & Marakas, G. M. (2011). Management information systems. In O’Brien (Vol. 4, Issue 1).
34) Peng, D. X., & Lai, F. (2012). Using partial least squares in operations management research: A practical guideline and summary of past research. Journal of Operations Management, 30(6), 467–480. https://doi.org/10.1016/j.jom.2012.06.002
35) Phornlaphatrachakorn, K. (2019). Internal control quality, accounting information usefulness, regulation compliance, and decision-making success: Evidence from canned and processed foods businesses in Thailand. International Journal of Business, 24(2), 199–215.
36) Rosa, D., & Purfini, A. P. (2019). Analysis Effect Quality of Accounting Information Systems to Support Company Performance. IOP Conference Series: Materials Science and Engineering, 662(3). https://doi.org/10.1088/1757-899X/662/3/032015
37) Saha, S., Sil, S. C., & Sayaduzzaman, M. (2021). The Use of Accounting Information in Financing Decision: The Context of Bangladeshi Private Commercial Banks. Asian Business Review, 11(1), 15–20. https://doi.org/10.18034/abr.v11i1.514
38) Tilahun, M. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Management, 7(1), 17. https://doi.org/10.11648/j.sjbm.20190701.13
39) White, L. C., Pothos, E. M., & Busemeyer, J. R. (2015). Insights from quantum cognitive models for organizational decision making. Journal of Applied Research in Memory and Cognition, 4(3), 229–238. https://doi.org/10.1016/j.jarmac.2014.11.002
40) Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 9(4), 251–266. https://doi.org/10.1016/j.cjar.2016.08.001