Determinants That Affecting Accounting Information System Success and Its Implication on Accounting Information Quality in ERP Environment: Empirical Study on the Indonesian Plantation Company

Anita Wahyu Indrasti, Dewi Puspaningtyas Faeni, Indah Rahayu Lestari, Berlian Karlina

2019

Abstract

Enterprise Resource Planning (ERP) systems are integrated software solutions that cover all aspects of a company's business. ERP implementation will affect the quality of information produced by the company. The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors that influence the quality of accounting information in a work environment that has implemented an ERP system in its operational activities. These factors include the influence of user competence, organizational commitment, and internal control by the company both directly and indirectly on the quality of accounting information, with the accounting information system as a mediating variable. This research was conducted on the main sector companies of the plantation sub-sector listed on the Indonesia Stock Exchange in 2017, which have implemented an ERP application system in its operational activities. The data used in this study are primary data with an analysis tool used in Structural Equation Modeling - Partial Least Squares (SEM-PLS). Based on the test results known that accounting information system success, organization commitment, and user competence have a significant relationship to the quality of accounting information. However, internal control has no significant direct effect on the quality of accounting information. Internal control and organizational commitment have a significant effect on the accounting information system success. However, user competence has no significant effect on the accounting information system success.

Paper Citation

in Harvard Style

Indrasti A., Faeni D., Lestari I. and Karlina B. (2019). Determinants That Affecting Accounting Information System Success and Its Implication on Accounting Information Quality in ERP Environment: Empirical Study on the Indonesian Plantation Company.In Proceedings of the 1st International Conference on IT, Communication and Technology for Better Life - Volume 1: ICT4BL, ISBN 978-989-758-429-9, pages 108-112. DOI: 10.5220/0008930101080112

in Bibtex Style

@conference{ict4bl19,
author={Anita Wahyu Indrasti and Dewi Puspaningtyas Faeni and Indah Rahayu Lestari and Berlian Karlina},
title={Determinants That Affecting Accounting Information System Success and Its Implication on Accounting Information Quality in ERP Environment: Empirical Study on the Indonesian Plantation Company},
booktitle={Proceedings of the 1st International Conference on IT, Communication and Technology for Better Life - Volume 1: ICT4BL,},
year={2019},
pages={108-112},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008930101080112},
isbn={978-989-758-429-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on IT, Communication and Technology for Better Life - Volume 1: ICT4BL,
TI - Determinants That Affecting Accounting Information System Success and Its Implication on Accounting Information Quality in ERP Environment: Empirical Study on the Indonesian Plantation Company
SN - 978-989-758-429-9
AU - Indrasti A.
AU - Faeni D.
AU - Lestari I.
AU - Karlina B.
PY - 2019
SP - 108
EP - 112
DO - 10.5220/0008930101080112