ISSN 0798 1015
Vol. 41 (Issue 15) Year 2020. Page 2
Accounting information systems as a
critical success factor for increased
quality of accounting information
Los sistemas de información contable como factor crítico de éxito
para mejorar la calidad de la información contable
MEIRYANI 1; SUZAN, Leny 2; TSUDRAJAT, Jajat 3; DAUD, Zaidi Mat 4
Received: 18/05/2019 • Approved: 20/04/2020 • Published 30/04/2020
Contents
1. Introduction
2. Literature review
3. Research methodology
4. Results and discussion
5. Conclusion
References
ABSTRACT:
Accounting information systems within the company
add value to the company, such as accurate and timely
information so as to perform key activities in value
chain effectively and efficiently, improve quality and
improve efficiency.The phenomenon that occurs in
several organizations in Indonesia shows that the
accounting information system has not been qualified
so that it has an impact on the lack of quality
accounting information. Data testing using SEMPLS.
The research method uses explanatory research
methods. The results of the study indicate that
unqualified accounting information because the lack of
accounting information systems. Not yet quality of
accounting information is caused by accounting
information systems that have not been fully good as
expected.
Keywords: Quality Information, Accounting
Information, Quality, Accounting Information System
RESUMEN:
Los sistemas de información contable dentro de la
empresa agregan valor a la empresa, como la
información precisa y oportuna para realizar
actividades clave en la cadena de valor de manera
efectiva y eficiente, mejorar la calidad y mejorar la
eficiencia. El fenómeno que ocurre en varias
organizaciones en Indonesia muestra que el sistema
de información contable no ha sido calificado, por lo
que tiene un impacto en la falta de información
contable de calidad. Prueba de datos usando SEMPLS.
El método de investigación es explicativo. Los
resultados del estudio indican que la información
contable no calificada debido a la falta de sistemas de
información contable.
Palabras clave: información de calidad, información
contable, calidad, sistema de información contable
1. Introduction
Information is data that has been transformed into a more valuable form through a process
(Wilkinson, 2007: 3). Stair & Reynolds (2012: 5) adds that information is an organized collection
of facts that have added value. To obtain quality information required information systems that
can be utilized both by internal users and by external users (Wilkinson, 2007: 8). Information
system which is a collection (integration) of sub-system/component both physical and non
physical which are interconnected and cooperate with each other in harmony to process
transaction data related to financial problem become financial information called accounting
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information system (Azhar Susanto, 2013; Meiryani, 2016; Ali, et.al. 2016; Omodero and
Ogbonnaya, 2018). This reinforces Wilkinson (2007: 4) statement that the accounting information
system is an integrated framework for hiring physical resources to transform economic data into
financial information in operating and managing corporate activities, and reporting company
achievements to interested parties.
Hall (2011: 11) explains, that an information must be marked with a direct effect on the user.
Because of information, people within the organization can decide whether or not to perform
certain actions (Azhar Susanto, 2008; Hall 2011; Chidoko and Mashavira, 2014; Salvioni and
Gennari, 2014; Razek, 2014; Eshiet, 2017; Mejdoub and Arab, 2017; Oitsile., Galebotswe and
Sekwati, 2018; Chang’ach, 2018 Meiryani, 2017). Messages contained in an information to be a
guide for anyone while carrying out activities (Azhar Susanto, 2008: 2). Information is not only
viewed as a fact that has been processed into formal reports, but information is also seen as
allowing users to take action to solve conflicts, reduce uncertainty and make decisions (Hall 2011:
11; Meiryani et al, 2017 ). The quality of accounting information can be explained through several
dimensions of Hall (2011) indicating that the quality of information consisted of: relevance,
timeliness, accuracy, completeness, and summarizing. In addition, Gelinas et al. (2012) and
McLeod et al. (2007) suggest that the dimensions of information quality are: accurate, timely,
relevance, and completeness. While O'Brien & Marakas (2010) declare information of three
dimensions quality, namely: time (consisting of: timeliness, currency, frequency, timeframe);
Content (accuracy, relevance, completeness, conciseness, scope, performance); and form (clarity,
detail, order, presentation, media.)
Company accounting information system can be classified in 2 (two) subsystem, that is financial
accounting information system and management accounting information system (Wilkinson, 2007:
15; Azhar Susanto, 2013: 84; Meiryani, 2016), while the management accounting information
system is intended for internal corporate users, such as managers, executives and employees in
decision making Hansen & Mowen, 2007: 7). Information system is a tool (tools) used by
management to perform analysis in decision-making related to corporate transactions (Mc Leod &
Schell, 2007; Romli and Ismail, 2014; Ekpung, 2014; Sarwar and Mubarik, 2014 ; Okon and
Monday, 2017; Kimengsi and Gwan, 2017; Bollazzi and Risalvato, 2018; Meiryani, 2018). As
according to Wilkinson (2007: 7) states that accounting information system is a structure that
integrated in an entity, which consists of a collection of human resources and equipment, used to
transform data into information useful for users in making decisions. Romney & Steinbart (2006)
Accounting Information System is a system that collects, records, stores, and processes data to
produce information used in decision making. Accounting Information System is basically an
integration of various subsystems processing or accounting sub accounting information systems
because each transaction processing system has a transaction processing cycle so that accounting
information system can also be said as the integration of various transaction processing cycles
then each transaction processing done by the system of processing transactions Or sub-accounting
information systems have various components such as hardware, software, brainware,
procedures, databases and communication networks (Azhar Susanto, 2008). Integration is a
critical factor for determining success in the application of Brown & Ross (1995) information
systems. Dellon & McLean (2003) use the term "success" of information systems to measure the
technically successful system of information systems. Similarly, Pornpandejwittaya and Pairat
(2012) use the term "success" to explain the successful application of accounting information
systems in the areas of the organization's attention, widely used by one or more satisfied users
and improve the quality of their performance. The term "quality" of the accounting information
system is used by Sacer et al (2006: 62) to show the integration of various components of
accounting information systems-quality hardware, software, brainware, telecomunication network
and data base, and quality of work and satisfaction of users. Thus, in this study the quality of
accounting information systems means the functioning of information systems as a provider of
quality accounting information.
However, in fact quality accounting information systems have not been fully implemented by
companies in Indonesia. Julian Noor (2013): "If there is no uniformity, it will produce different
calculations depending on perceptions that count. Because of this reporting system, quite a few
insurance companies are experiencing a slowdown in performance. 60% or 48 companies from 81
member companies of the Association of Indonesian General Insurance (AAUI) have decreased
risk based capital (RBC) and profit ".
2. Literature review
Hall (2011: 14) states that fundamentally, the purpose of the Accounting Information System is:
(1) to provide information on the organizational resources used, (2) to present information related
to management decision making, and (3) to provide information for personnel- Operating
personnel to assist the personnel perform their duties efficiently and effectively. Azhar Susanto
(2008: 6) states that for a company, accounting information system built with the main purpose
to process accounting data coming from various sources into accounting information required by
various users to reduce risk when making decisions. This is confirmed by Romney & Steinbart
(2006: 238) that the basic function of an accounting information system is to provide useful
information for decision making.
Scott (2001) states that the accounting information system aims to present financial statements
designed for external users and internal users. Similarly, Hall (2011: 14) states that
fundamentally, the purpose of the Accounting Information System is: (1) to provide information
on the organizational resources used, (2) to present information related to management decision
making, and (3) to provide information for personnel- Operating personnel to assist the personnel
perform their duties efficiently and effectively.
Romney & Steinbart (2006: 238), in order to be useful, accounting information generated by
accounting information systems, such as financial statements and various types of reports must
present an accurate, complete, and timely description of company activity. Gelinas et al. (2012:
14) reveals the quality of the information available through such systems dictate. Further
explained by Gelinas that the accounting information system is very important for the success of
an organization, namely by facilitating day-to-day operation process by providing accounting
information useful for organizational management (accounting information system is important to
the success of an organization, ie by facilitating the day-to-day operation of the process (Haseeb,
Abidin, Hye & Hartani, 2018; Gelinas et al., 2012: 17; Meiryani & Lusianah, 2018). Then Delone
and McLean (2003) revealed that investing in accounting information systems can lead to
improved quality of accounting information (investment aspect of ISP), while according to
Pompandejwittaja and Pairat (2012) that the effectiveness of information systems related to the
collection, entering (entering), processing, data storage, management, control reporting
accounting information so that organizations can obtain quality financial statements.
Hall (2011: 14) that fundamentally, the purpose of accounting information system is: (1)
providing information about organizational resources used, (2) presenting information related to
management decision making, and (3) providing information for operational personnel To help
personnel perform their duties efficiently and effectively. In addition to the above statement,
Azhar Susanto (2008: 6) states that accounting information system is built with the main purpose
to process accounting data originating from various sources into accounting information required
by various users to reduce risk when making decisions. According to Romney & Paul JS (2006:
238) that the basic function of an accounting information system is to provide useful information
for decision making. To be useful, Romney & Paul JS (2006: 238) accounting information
generated by accounting information systems, Such as financial statements and various types of
reports must present an accurate, complete, and timely description of company activity.
Pornpandejwittaja & Pairat (2012) and Jermsittiparsert, 2016 that the effectiveness of information
systems is related to collection, entering, processing, data storage, management, control
Reporting accounting information so that the organization can obtain quality financial reports.
The study conducted by Sajadi et al (2008) also shows the result that the implementation of
accounting information system in the company, can lead to the improvement of the quality of
financial statements and to speed up the transaction process of the company. Xu & et al (2003)
study in Australia related to the key issues of accounting information quality management
concluded also that issues related to accounting information systems are seen as the most critical
issue of high information quality. The studies related to the influence of the quality of SIA on the
quality of accounting information empirically show the following results: Sajadi et al. (2008) on
the assessment of the effectiveness of accounting information systems also shows the result that
the implementation of accounting information systems in the company, can lead to improvements
in the quality of financial statements and speed up the process of corporate transactions
(Jermsittiparsert, Trimek & Vivatthanaporn, 2015). Azhar Susanto (2008: 6) states that for a
company, accounting information system built with the main purpose to process accounting data
coming from various sources into accounting information required by various users to reduce risk
when making decisions. This is confirmed by Romney & Steinbart (2006: 238) that the basic
function of accounting information systems is to provide useful information for decision making.
Further Romney & Steinbart (2006: 238), in order to be useful, accounting information generated
by accounting information systems, such as financial statements and various types of reports
should present an accurate, complete, and timely description of company activity. Meanwhile,
according to Pompandejwittaja and Pairat (2012) that the effectiveness of information systems
related to the collection, entry (entering), processing, data storage, management, control
reporting accounting information so that organizations can obtain quality financial reports.
In the case of this research, it is proposed about the characteristics that must be possessed by the
accounting information system in the operational phase in an effort to improve the quantity and
quality of information. To strengthen the study of the effect of the quality of Accounting
Information Systems on the quality of accounting information, Xu et al. (2003) in its case study in
Australia, related to the key issues of accounting information quality management concluded also
that issues related to accounting information systems are seen as the most critical issue of high
information quality. The success of accounting information system influences the quality of
accounting information (Meiryani, 2016) further Meiryani (2016) in his research states that the
quality of accounting information system has a significant effect on the quality of accounting
information. Based on the description in It can be concluded that the quality of accounting
information systems affect the quality of accounting information.
3. Research methodology
Research method is a method used by researchers during an investigation to solve problems
(Kothari, 2004: 08). The research method used in this study will be explained as follows:
1) Judging from the research objectives, this research is included in survey research. Fink (2003)
in Sekaran & Bougie (2013: 102) states that "a survey is a system for collecting information from
people to describe, compare, or explain their knowledge, attitudes, and behaviour". Sekaran &
Bougie (2013: 102) explains that the survey method can collect information from people who act
as sources of information so that it can be described, compared and explained facts relating to
people, events or certain situations. This study can provide an overview of the phenomena related
to the Quality of Accounting Information System variables and the quality of accounting
information explaining the characteristics of the variables mentioned above.
2) Judging from the type of investigation, this type of research is verificative and is explanatory
research or causal, because this study aims to find out what and how far the factors estimated to
affect a variable with the aim of testing the hypothesis (Mudrajat Kuncoro 2007: 12). This study
can explain how much influence the quality of accounting information system variables on the
Quality of Accounting Information.
3) In terms of time horizons, this study belongs to a cross-sectional study group. Because in a
cross-sectional studies study/research conducted by collecting data only once, it is possible to be
daily, weekly, or monthly, in order to answer research questions (Sekaran & Bougie, 2013: 106).
4) If viewed from the aspect of the ability of the researcher to control the research variables, this
study belongs to the type of ex post facto designs, where the level of researcher involvement is
minimal. The opinion is based on the opinion of Sekaran & Bougie (2013: 101), that field studies
are a type of research that tests several factors with natural research environmental conditions
and minimal level of involvement of researchers.
4. Results and discussion
That the quality of good information is generated by a quality accounting information system as
well. Laudon and Laudon (2007: 14) also mentioned that by implementing a quality accounting
information system can produce quality accounting information, which can be used by users in
making decisions (With the implementation of quality of accounting information system Which is
also used by the user in making decisions). The amount of influence of accounting information
quality system to the quality of accounting information is (0,629 ×0,629×100%) = 49,5%. The
results showed that the quality of accounting information systems affect the quality of accounting
information with the influence of 49.5%. This result indicates that the quality of the information
referred to the quality of output generated by the information system, thus the better quality of
accounting information system can lead to the achievement of accounting information quality
optimally.
In accordance with the theory conveyed Romney and Steinbart (2006: 238) The basic function of
accounting information systems is to provide useful information for decision-making. Azhar
Susanto (2008: 6) a company, accounting information system built with the main purpose to
process accounting data derived from various sources into accounting information. It is also in
accordance with the research done by Xu et al. (2003) Accounting Information Systems quality
affect the quality of accounting information. Sajadi et al. (2008) the effectiveness of accounting
information systems affect the quality of accounting information. Dellon and McLean (2003)
investments in accounting information systems can lead to improved quality of accounting
information as an aspect of the success of accounting information systems. Relationship quality
accounting information system with strong accounting information quality. The stronger the
quality of accounting information systems can lead to the achievement of the quality of accounting
information optimally. Thus the quality of accounting information system is as an organizational
strength to achieve the quality of accounting information. Quality accounting information system
as an organizational resource requires organizational attention because it can support the
achievement of quality accounting information because the accounting information system quality
will produce quality accounting information (Haseeb, Iqbal-Hussain, Ślusarczyk, Jermsittiparsert,
2019 ).
5. Conclusion
The results of this study answer the various problems of the quality of accounting information
systems in Indonesia, which can occur in business and non-business institutions resulting in
information that is not qualified. As happened in the Director General of Mining, that there was no
integration of accounting information systems resulting in inaccurate and aggregate information
(dimensions of quality of accounting information), this was revealed. Other problems regarding
the low quality of the accounting information system led to the emergence of potential loss of tax
revenue from the mining sector in 2012, where data on coal production differed between Dirjen
Minerba and the Central Statistics Agency. The essence of the problem of the low quality of
accounting information systems is the lack of integration of accounting information systems.
Integration is a key dimension in improving the quality of accounting information systems. The
dimension of integration is the main dimension of the basic concept of accounting information
systems, the quality of accounting information systems has the first dimension, namely the extent
to which the system is able to facilitate information from various different sources, in other words
integration it integrates all functions and components to help management make decisions.
Based on the phenomenon, the formulation of the problem, the hypothesis and the results of the
study, then the conclusions of the study are as follows: the quality of accounting information is
influenced by the quality of accounting information systems. Accounting information is not fully
qualified because it is caused by the system used by the organization not yet fully efficient. The
integration between components and between subsystems has not been fully harmonized.
Accounting Information System has not been able to adjust to changes in both internal and
external environment and Accounting Information system has not been easily accessed.
Acknowledgment
This work is supported by Research Technological Transfer Office (RTTO) BINUS University
2020 funding, as a part of Research Grant of Penelitian Internasional Binus (PIB)/ International
Binus Research (PIB) entitled “Quality of Accounting Information Systems and Their Emerging
Contributions of Public Listed Companies”.
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University of Southern Queensland
1. Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia
11480 [email protected]
2. Accounting Department, Faculty of Economics and Business, Telkom University, Bandung, Indonesia
40257[email protected]
3. BINUS Entrepreneuship Center, Management Departement, BINUS Business School. Undergraduate Program, Bina
Nusantara University, Jakarta, Indonesia 11480 [email protected]
4. Department of Accounting and Finance, Faculty of Economics and Management, Universiti Putra Malaysia
Revista ESPACIOS. ISSN 0798 1015
Vol. 41 (Nº 15) Year 2020
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