Effectiveness Risk Assessment for Quality of Accounting Information System

Budi Setya Nusa, Inta (2018) Effectiveness Risk Assessment for Quality of Accounting Information System. In: Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Advances in Social Science, Education and Humanities Research . Universitas Komputer Indonesia. ISBN 978-94-6252-611-2


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The accounting Information systems (AIS) which is a tool used by management in decision making, so that the AIS function provides an important role in company information management. In research, focus on how to effectively assess AIS risk using risk assessment: risk identification indicators, risk analysis and evaluation, and risk processing. The purpose of this study is used to solve problems with the effectiveness of risk assessment on the quality of accounting information systems and confirm existing theories. The research method using explanatory research method, as the object of research in collecting data related to AIS to number 43 commercial banks in Indonesia, while statistical data processing using structural equation modeling (SEM) Partial Least Square (PLS). The results of this study indicate that the effectiveness of risk assessment is an important factor and provides a positive contribution in improving the quality of AIS.

Item Type: Book Section
Subjects: Prosiding
Divisions: Universitas Komputer Indonesia
Depositing User: Yudha Taufik Nugraha
Date Deposited: 30 Jan 2023 03:39
Last Modified: 07 Feb 2023 04:45
URI: http://repository.unikom.ac.id/id/eprint/69712

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