The Quality of Accounting Information System and its Impact on the Quality of Accounting Information: User Ability and Top Management Support

摘要

The purpose of this study was to determine the influence of user ability, top management support and user involvement to the quality of the accounting information system and its implications on the quality of accounting information. The unit of analysis in this study is the head accounting staff of 55 colleges in Bandung, Indonesia. The results showed that the user ability, top management support, user involvement have a significant effect on the quality of accounting information systems. Furthermore, it was found that the quality of accounting information system has implications for the quality of accounting information, thereby, improve the quality of decision-making.