DO RISK CONTROLS AND USER’S COMPETENCE AFFECTING ACCOUNTING INFORMATION SYSTEM QUALITY?

Wahyudi, Ilham (2016) DO RISK CONTROLS AND USER’S COMPETENCE AFFECTING ACCOUNTING INFORMATION SYSTEM QUALITY? International Journal of Applied Business and Economic Research, 14 (3). pp. 1561-1569. ISSN http://www.serialsjournals.com/

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Abstract

A qualified accounting information system is needed to produce qualified accounting information. The accounting information system must be designed to mitigate the risks and executed by a competent user to ensure that the system is qualified. The purpose of this study is to examine the influence of risk controls and user’s competence toward accounting information system quality. Survey was conducted on 35 bank companies listed in Indonesia Stock Exchange. The empirical results indicate that risk controls and user’s competence have a positive and significant effect on accounting information system quality

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: ILHAM WAHYUDI
Date Deposited: 04 Feb 2019 00:51
Last Modified: 04 Feb 2019 00:51
URI: http://repository.unja.ac.id/id/eprint/7087

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