A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems

Mustamin, Nurul Intawaty, Halim, Fiona Suryawan, Rapina

2023

Abstract

Information systems have become an important part of business and have been integrated into daily business activities such as accounting, finance, operations management, marketing, human resource management or other key business functions, a poor quality information system will have a negative impact on a company or organization. The goal of this study was to assess the impact of user competence on the quality of information systems in Indonesian banks, as well as the impact of internal control on the quality of information systems in Indonesian banks. The sample in this study was selected by random sampling technique which is part of probability sampling and Partial Least Square-Structural Equation Modeling (PLS-SEM) is used as the data analysis technique. This study’s finding has two major conclusions, first is that User competence has a significant and positive effect the quality of the banking Information system in Indonesia, and the second finding is internal control positively and significantly affects the quality of the banking Information system in Indonesia.

Paper Citation

in Harvard Style

Mustamin., Intawaty N., Halim., Suryawan F. and Rapina. (2023). A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems. In Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC; ISBN 978-989-758-704-7, SciTePress, pages 115-122. DOI: 10.5220/0012643600003798

in Bibtex Style

@conference{mebic23,
author={Mustamin and Nurul Intawaty and Halim and Fiona Suryawan and Rapina},
title={A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems},
booktitle={Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC},
year={2023},
pages={115-122},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012643600003798},
isbn={978-989-758-704-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC
TI - A Comprehensive Study of the Effects of User Competence and Internal Control on the Quality of Accounting Information Systems
SN - 978-989-758-704-7
AU - Mustamin.
AU - Intawaty N.
AU - Halim.
AU - Suryawan F.
AU - Rapina.
PY - 2023
SP - 115
EP - 122
DO - 10.5220/0012643600003798
PB - SciTePress