DETERMINASI KUALITAS INFORMASI AKUNTANSI PADA PERUSAHAAN NON-KEUANGAN BADAN USAHA MILIK NEGARA GO PUBLIC

Authors

  • Lorenjo Kaleb Sinaga Universitas Pembangunan Nasional Veteran Jakarta
  • Akhmad Saebani Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.26418/apssai.v3i2.77

Keywords:

Information technology, Quality of accounting information, Quality of information system, User expertise

Abstract

The objective of this study is to find out the of effect the use of information technology, user expertise, and quality of information systems on the quality of accounting information. It was conducted on a sample of non-financial companies of state-owned companies that are listed on the Indonesia Stock Exchange. The data collected for the study came from a survey that was sent out to the finance and accounting staff members of the company. The study was conducted using a statistical method known as SEM by SmartPLS. The results of the analysis revealed that the information system's quality significantly affected the quality of accounting information, but not for the use of information technology and user expertise.

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Published

28-10-2023

How to Cite

Sinaga, L. K., & Saebani, A. (2023). DETERMINASI KUALITAS INFORMASI AKUNTANSI PADA PERUSAHAAN NON-KEUANGAN BADAN USAHA MILIK NEGARA GO PUBLIC. APSSAI ACCOUNTING REVIEW, 3(2), 198–215. https://doi.org/10.26418/apssai.v3i2.77

Issue

Vol. 3 No. 2 (2023): Oktober

Section

Articles

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Copyright (c) 2023 Authors

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