How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia)

The competitive advantage of a company is supported by good management decision making, one of which is by having quality accounting information from the implementation of quality Accounting Information System (AIS). In this study, the effectiveness of Information Technology (IT) governance, knowledge management processes and information system control are factors that give an impact on the quality of AIS in generating accounting information. The purpose of this study is to analyze the positive impact of the effectiveness of Information Technology governance on the quality of AIS, the positive impact of the knowledge management process on the quality of AIS, the positive impact of information system control on the quality of information systems as well as the positive impact of the quality of AIS on the QAI. To measure all the variables, the researcher conducted an empirical test on 100 stated-owned enterprises (SOEs) in Indonesia with a questionnaire return rate of 345 respondents. The results of the study indicate that the effectiveness of Information Technology governance, knowledge management processes as well as information system control have a direct positive impact on the quality of information system, where the information system control has a strong impact on the quality of information systems. Moreover, the quality of AIS has a positive and strong impact on the Quality of Accounting Information (QAI).