Influence Effectiveness of Internal Control System and Implementation of Financial Accounting Information System on the Quality of Accounting Information

摘要

An organization consists of a group of people working together to achieve common goals (Anthony, et al., 2009). Organizations engage in activities of operations, such as hiring employees, purchasing inventory and collecting cash from customers (Dull, et al., 2012). The objective of most Organizations is to provide value to Reviews their customers (Romney, at al., 2012). Organizations that sell Reviews their goods and services to make a profit are business organizations. Managers must control costs by using the proper mix, qualities, and quantities of resources to avoid waste and to reduce costs (Ingram et al., 2004). A business organization's objectives to understand that business as a system and to understand the actions and interactions of that business's components to make a profit are business Organizations. Business Organizations usually have more straightforward purposes that are normally related to the "bottom line". However, many business establish goals other than financial return to the owners (Dull, et al., 2012). To run a business, required data is useful, timely, accurate, reliable and valid (sekaran 2009). Accordingly, according to Mulyadi (2001), a business organization in achieving its objectives requires the existence of a system. Each system is designed to handle something that repeatedly or regularly occur. The system is a collection/group of subsystems/parts/components of any kind, either physical or non-physical, which,according to Azhar Susanto (2013), all interconnected with each other and work together in harmony to achieve a certain goal. While the system according to Dull, et al. (2012) is a set of interdependent elements that together accomplish specific objectives. A system must have organization, interrelationships, integration, and central objectives. Anthony, et al., (2009) suggested that the system is characterized by a series of rhythmical steps, coordinated and repeatable intended to achieve one goal. Wilkinson (1999), giving the sense of accounting information system is a unified structure within an entity, such as a business firm, that employs physical resources and other economic components to transform the data into accounting information, with the purpose of satisfying the information needs of a variety of users. An accounting information system collects and processes the data transaction and then disseminates the information to interested parties (Kieso, et al., 2011). Accounting information system will generate the information needed for business decisions. Research Jordan (2001), shows that the system should be based to the greatest possible extent on accounting information, that is, the data available from external Realized record of transactions and internal production activity accounting information systems that will generate the information needed for current business decisions. The information system according to Azhar Susanto (2013), can be regarded as a collection of subsystems any physical or non-physical are interconnected with one another and work together in harmony to achieve one goal of process data into meaningful and useful information. Dull, et al. (2012), argues that the information system is a manmade generally system that consists of an integrated set of computer-based components and manual components established to collect, store, and manage the data and to provide output information to users. From some description above, Laudon, et al., (2013), shows that an information system can be technically defined as a set of interellated components that collect (or retrieve), process, store, and distribute information to support decision making and control in an organization. Of the many cases, according to Halim Alamsyah (2011), what happens is the absence of equitable sharing of responsibilities, weak internal controls and a lack of supervision of top management. In connection with that Kieso, et al. (2011) suggested that in the internal environment influences relate to poor systems of internal control, management's poor attitude toward ethics or perhaps a company's liquidity or profitability. Weak internal control system, according to Masykur Ali Musa (2012), have not done an inventory and assessment as well as the synchronization of recording.