Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

• Autores: I Nyoman Sunarta, Partiwi Dwi Astuti
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 3, 2023 (Ejemplar dedicado a: Continuous publication; e01425)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i3.1192
• Enlaces
  • Texto completo (pdf)
• Resumen

  • Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia.

      Theoretical framework:    This research builds on the work of DeLone and McLean, regarding information systems success.

      Design/methodology/approach:   The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model.

      Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organizational performance. In addition, the accounting information quality partially mediates the effect of the accounting information system quality on organizational performance.

      Research, Practical & Social implications: The study are expected to provide insight into the management of rural banks in the Province of Bali-Indonesia, regarding the important role of managing accounting information system quality and accounting information quality because they are able to improve the performance of the bank organizations they lead.

      Originality/value:   The originality of this research is the role model of accounting information quality as a mediator of the influence of information system quality on organizational performance.

• Referencias bibliográficas
  • Akhter, A. (2022). Impact of Accounting Information System on Organizational Performance: Private Commercial Banks of Bangladesh. Global Review...
  • Akram, B., & Jarah, F. (2022). The Role Of Accounting Information Systems (AIS) In Increasing Performance Efficiency (IPE) In Jordanian...
  • Al-Mamary, Y. H., Shamsuddin, A., & Hamid, A. N. A. (2018). The relationship between system quality, information quality, and organizational...
  • Alawaqleh, Q. A. (2020). Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture. International...
  • Algrari, A. Y., & Ahmed, R. M. (2019). The impact of Accounting Information Systems’ Quality on Accounting Information Quality. Journal...
  • Alsmady, A. A. A. (2022). Accounting Information Quality, Tax Avoidance and Companies Performance: The Moderate Role Of Political Connection....
  • Anggadini, S. D. (2013). The Accounting Information Quality and The Accounting Information System Quality Through the Organizational Structure...
  • Bentler, P. (2004). EQS 6 Structural Equations Program Book (Issue 818).
  • Binh, V. T. T., Tran, N. M., Thanh, D. M., & Nga, N. T. H. (2020). Impact of accountant resource on quality of accounting information...
  • Bodnar, G. H., & Hopwood, W. S. (2013). Accounting Information Systems, eleventh Edition. http://avaxhome.ws/blogs/ChrisRedfield
  • Chin, W. W., Marcelin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction...
  • Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction...
  • Dalkılıç, E., Temiz, H., & Özkan, A. (2021). The Effect Of Accounting Information Quality On Firm Performance And Firm Value: Evidence...
  • Daniel, I., Sciences, M., Harcourt, P., Modupeola, B., Sciences, M., & Harcourt, P. (2021). Quantitative Accounting Information and Financial...
  • DeLone and McLean. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60
  • DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management...
  • Dewi, N. F., Azam, F. S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement...
  • Ensslin, S. R., Rodrigues, K. T., Yoshiura, L. J. M., da Silva, J. C., & Longaray, A. A. (2022). Organizational Performance Management...
  • Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The Role of AIS Success on Accounting Information Quality. 4(2), 43–51.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal...
  • Ganyam, A. I., & Ivungu, J. A. (2019). Effect of accounting information System on financial performance of firms: A review of literature....
  • Gefen, D., & Straub, D. (2005). A Practical Guide To Factorial Validity Using PLS-Graph: Tutorial And Annotated Example. Communications...
  • Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal...
  • Ha, V. D. (2020). Impact of organizational culture on the accounting information system and operational performance of small and medium sized...
  • Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139–152....
  • Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An...
  • Hanum, Z., Erlina, Muda, I., Bukit, R., & Muhyarsyah. (2021). The Impact of Accounting Information System on Organizational Performance...
  • Hendri, N., Irawan, A., Sa’diah, K., Setiawan, I. W. G. A., Jodi, Hidayat, A., Wardah, S., Nasution, S. W. ., & Mujiani, S. (2022). Evaluation...
  • IFRS. (2018). Conceptual framework for financial reporting. Business Accounting, March, 112–128. https://doi.org/10.1007/978-1-137-00662-2_5
  • Ironkwe, U. I., & Nwaiwu, J. N. (2018). Accounting Information System on Financial and non financial measuress of Comanies in Nigeria....
  • Jarah, B. akram falah, & Iskandar, T. B. M. (2019). the Role of Characteristics of Accounting Information Systems in the Improve the Financial...
  • Kanakriyah, R. (2016). The effect of using accounting information systems on the quality of accounting information according to users perspective...
  • Ko, D.-G., Kirsch, L. J., & King, W. R. (2005). Antecedents of knowledge transfer from consultants to clients in enterprise system implementations....
  • Kuechler, W. L., Mcleod, A., & Simkin, M. G. (2009). Empirical research why don’t more students major in IS? Decision Sciences Journal...
  • Laudon, K. C., & Laudon, J. (2020). IT Infrastructure and Emerging Technologies. In Management Information Systems: Managing the Digital...
  • Makau, S., Lagat, C., & Bonuke, R. (2017). The Role of Information Quality on the Performance of Hotel Industry in Kenya. European Scientific...
  • Nguyen, H. T., & Nguyen, A. H. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting,...
  • Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory. In McGraw-Hill, Inc. McGraw-Hill, Inc.
  • Ononwor, A. A. (2022). Digital infrastructure and Organizational Performance of First Bank PLC, in Rivers State. Innovative Journal of Marketing,...
  • Pratiwi, W. (2021). Effect of Accounting Information Systems, System Quality and Service Quality on User Satisfaction of Mobile Banking-Based...
  • Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice....
  • Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems. In Information Technology and Innovation Trends in Organizations...
  • Rosa, D., & Purfini, A. P. (2019). Analysis Effect Quality of Accounting Information Systems to Support Company Performance. IOP Conference...
  • Sari, I. N. (2022). BPR Diimpit Keterbatasan dan Gempuran Digitalisasi Perbankan Artikel.
  • Sedkaoui, S., & Benaichouba, R. (2021). Influence of the Information Quality on the Organizational Performance in Algerian SMEs : Empirical...
  • Srinadi, A. A. A. D., & Dwija Putri, I. G. A. M. A. (2022). Dampak Pandemi Covid-19 Pada Kinerja Keuangan Bank Perkreditan Rakyat Di Bali....
  • Straub, D., & Gefen, D. (2004). Validation Guidelines for IS Positivist Research. Communications of the Association for Information Systems,...
  • Sunarta, I. N., & Astuti, P. D. (2023). The Influence Quality Accounting Information Systems , Quality Accounting Information , and Decision-Making...
  • Taşlıyan, M., Eren, A. S., & Yücel, D. K. (2018). Defining the Determinants of Organizational Performance in Turkish Manufacturing Sees....
  • Trabulsi, R. U. (2018). International Review of Management and Marketing The Impact of Accounting Information Systems on Organizational Performance:...
  • Verhagen, T., & van Dolen, W. (2009). Online purchase intentions: A multi-channel store image perspective. Information and Management,...
  • Wang, Z., Sharma, P. N., & Cao, J. (2016). From knowledge sharing to firm performance: A predictive model comparison. Journal of Business...
  • Wang, Z., Wang, N., & Liang, H. (2014). Knowledge sharing, intellectual capital and firm performance. Management Decision, 52(2), 230–258....