Determinants of the Quality of the Accounting Information System at Pt Pegadaian (Persero) Se-Kab Bima

Nur Hidayah and Nurabiah

Journal of Accounting and Finance in Emerging Economies, 2024, vol. 10, issue 1, 1-12

Abstract: Purpose: This research aims to examine the determinants of the quality of the accounting information system at PT Pegadaian (Persero) in Bima Regency in an objective way.Design/Methodology/Approach: The associative type with a quantitative approach is the one used in this research. This research was carried out in 30 Pegadaian (Persero) branches throughout Bima Regency. Primary data in this study was collected directly from respondents using a questionnaire survey. The partial least squares (PLS) method is a method tool used using SmartPLS software.Findings: The results of this research show that there is an influence between organizational structure, organizational culture, and user competence on the quality of the accounting information system, but there is no influence between information technology on the quality of the accounting information system.Implications/Originality/Value: These results provide an understanding of the factors that can improve the quality of information systems in companies.

Keywords: User competency; Organizational culture; Organizational structure; Information technology; Quality of accounting information systems (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2878/1692 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:10:y:2024:i:1:p:1-12

DOI: 10.26710/jafee.v10i1.2878

Access Statistics for this article

More articles in Journal of Accounting and Finance in Emerging Economies from CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan Contact information at EDIRC.
Bibliographic data for series maintained by Rabia Rasheed ().