{"title":"会计信息系统质量对财务绩效的影响","authors":"A. F. Anggraeni, S. Winarningsih","doi":"10.21003/ea.v193-16","DOIUrl":null,"url":null,"abstract":"Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.","PeriodicalId":51923,"journal":{"name":"Economic Annals-XXI","volume":null,"pages":null},"PeriodicalIF":0.6000,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The effects of accounting information system quality on financial performance\",\"authors\":\"A. F. Anggraeni, S. Winarningsih\",\"doi\":\"10.21003/ea.v193-16\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.\",\"PeriodicalId\":51923,\"journal\":{\"name\":\"Economic Annals-XXI\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.6000,\"publicationDate\":\"2021-10-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economic Annals-XXI\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21003/ea.v193-16\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economic Annals-XXI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21003/ea.v193-16","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Social Sciences","Score":null,"Total":0}
The effects of accounting information system quality on financial performance
Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.
期刊介绍:
The Economic Annals-XXI Journal – recognized in Ukraine and abroad scientific-analytic edition. Scientific articles of leading Ukrainian and other foreign scientists, postgraduate students and doctorates, deputies of Ukraine, heads of state and local authorities, materials of scientific conferences and seminars; reviews on scientific monographs, etc. are regularly published in this Journal.