企业资源规划的采用和信息技术的应用对会计报告质量的影响分析

Lenny Dermawan Sembiring, Juan Anastasia Putri, Kunto Atmojo, Ruth Tridianty Sianipar, Henky Hendrawan
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引用次数: 0

摘要

本研究旨在确定用户技能、信息技术利用率和企业资源规划(ERP)的采用如何影响会计报告质量。本研究采用因果研究法。收集数据的方法是问卷调查。研究对象是使用过会计信息系统的员工。本研究采用便利抽样或非概率抽样来选择样本。本研究采用了多重线性回归法。研究结果表明,企业资源规划、信息技术和用户知识的使用共同对会计信息质量产生了有利的显著影响。采用企业资源规划系统可以提高会计信息质量,前提是高层管理者的承诺和支持、系统集成的便利性、系统满足需求的能力、供应商培训以及满足需求的解决方案。信息技术可对会计信息质量产生积极影响,坚实的基础设施可为会计信息质量提供支持,包括功能匹配的计算机、计算机网络、互联网接入、有效的会计程序、软件辅助数据处理、信息系统输出和基础设施维护。此外,扎实的用户知识、教育、培训和用户经验也能提高会计信息的质量。在管理会计信息系统时,企业必须考虑这些标准,以保证生成的数据可靠、准确、及时、全面和可验证。这样,企业才能根据准确和相关的信息做出更好的决策。
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Analysis of The Influence of Enterprise Resources Planning Adoption and Information Technology Applications on Quality of Accounting Report
This study aims to ascertain how user skills, information technology utilization, and enterprise resource planning (ERP) adoption affect accounting report quality. Causal study methodology is employed in this work. The method for gathering data was a questionnaire. The study's respondents are employees who have used accounting information systems. Convenience sampling, or non-probability sampling, was used to choose the sample for this study. Multiple linear regressions are employed in this study. According to the research findings, the use of enterprise resource planning, information technology, and user knowledge together had a favorable and significant effect on the quality of accounting information. The quality of accounting information can be enhanced by ERP adoption when backed by top management commitment and support, ease of system integration, system capacity to meet needs, vendor training, and solutions that satisfy needs. The quality of accounting information is positively impacted by IT, which is supported by a solid infrastructure, including functionally matched computers, computer networks, internet access, effective accounting procedures, software-assisted data processing, information system output, and infrastructure upkeep. Furthermore, the quality of accounting information can be enhanced by solid user knowledge, reinforced by education, training, and user experience. When managing accounting information systems, businesses must consider these criteria to guarantee that the data generated is reliable, accurate, timely, comprehensive, and verifiable. Thus, companies can make better decisions based on accurate and relevant information.
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