Soegiharto, Soegiharto (2001) Influence Factors Affecting the Performance Of Accounting Information Systems. Gadjah Mada International Journal of Business, 2 (3). pp. 177-202.
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Abstract
This paper presents results of a survey questionnaire used to investigate the direct relationship between influence factors and AIS performance. This study focused on user involvement, user capability, management support, organization size, and formalization of IS development as influence factors and on AIS satisfaction and user system usage as surrogates of AIS performance. Forty-five companies were involved in this study. The research questionnaire is to be completed by users of the AIS in those companies and will assist in measuring users’ perception in relation to both the influence factor and the AIS performance. The questionnaires were spread over all levels of the company’s formal hierarchy, which include such departments as general accounting, finance, tax, and cost accounting. The main findings of this study indicated that the more the users of AIS involve in the design, development and implementation of the system the more they use the system. The others interesting findings suggested that the capability of AIS personnel has indirect effect on AIS performance and formalization of information system development is higher in an organization which have user training and education program, steering committee, and independent location of IS department.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | AIS satisfaction; formalization of IS development; management support; organization size; system usage; user capability; user involvement |
| Subjects: | AKUNTANSI > Sistem Informasi Akuntansi |
| Divisions: | Dosen STIE YKPN > Artikel > Jurnal |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 31 Mar 2023 01:22 |
| Last Modified: | 03 Apr 2023 06:41 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/795 |
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