Second Order Model for Measuring the Impact of Information Technology on the Quality of Accounting Information Systems Research at Higher Education in Bandung

摘要

The quality of accounting information systems is the ability of accounting information systems to provide accounting information which is appropriate with the user's needs in the decision making process. The quality of accounting information system is influenced by the quality of the information technology used. Various findings indicate that the accounting information systems that is used in various organizational units in Indonesia is generally not qualified for instance they are not integrated, not safe to use, difficult to use, difficult to access, not flexible and efficient and they often had problems/errors. Likewise, the information technology used in the accounting information systems is generally inadequate. It is because generally the communication network problem is still bad and not integrated well. Based on some phenomenon found, a research is redone that aims to determine how much the influence of the quality of information technology to drive the quality of accounting information systems at universities in Bandung City Indonesia. The method used in this research is the descriptive and verification research method with 37 universities of samples. To test the influences of the two variables it was used statistical tool of Structural Equation Modeling (SEM) based on component or variance known as Partial Least Square (PLS) while the hypothesis is tested by using t-test with SPSS 2.0 for microsoft Windows application. The results of this research produce empirical evidence that the quality of information technology has a significant effect on the quality of accounting information systems at universities in Bandung City, Indonesia.