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

I Nyoman Sunarta, Partiwi Dwi Astuti

• 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.