The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

Sri Dewi Anggadini

Information Management and Business Review, 2015, vol. 7, issue 3, 93-102

Abstract: This study empirically examined the influences of the top management support and of the internal control on the accounting information system quality system. Besides, the accounting information system quality has an impact on the accounting information quality. To collect the data, a research instrument was prepared to participant. Using survey information collected from forty seven (47) Baitulmal Wattamwil (BMT) in West Java Indonesia those are applied accounting information system, this study uses path analysis method. The results of the test show that the top management supports and the internal control have significant influences on the accounting information system quality. Besides, the accounting information system quality has an impact on the accounting information quality as well.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:rnd:arimbr:v:7:y:2015:i:3:p:93-102

DOI: 10.22610/imbr.v7i3.1157

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