Improving Accounting Information Quality Through Enhanced Quality of Accounting Information System, A Survey in Taxpayers Offices in Java Island Indonesia.

Kurnia Rahayu, Siti (2018) Improving Accounting Information Quality Through Enhanced Quality of Accounting Information System, A Survey in Taxpayers Offices in Java Island Indonesia.

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Abstract

Quality of Accounting Information System (AIS) is a popular as well as complex concept that is identified as a factor that can succeed or thwart the achievement of quality accounting information. The phenomenon which occurs at tax offices in Indonesia is that AIS has not yet been integrated harmoniously, so that it results in unqualified and oftentimes unreliable accounting information. The results of this study are expected to be evidence that the model offered can be a solution to problems regarding accounting information quality. The data which was analyzed using SEMPLS was gained through a survey by distributing questionnaires to randomly selected samples of 126 Tax Offices in Java. The findings of this study show that problems in quality of accounting information occurred because AIS has been inefficient, integrated less harmoniously, less adaptive and has no optimal access yet. As results, accounting information is not entirely accurate, relevant, timely and complete. In order to solve the problem, active role of the organization's top management in demonstrating ongoing dedication on the implementation of AIS to produce quality accounting information is important.

Item Type: Article
Uncontrolled Keywords: quality of accounting information system, quality of accounting information
Subjects: Member > siti.kurnia@email.unikom.ac.id
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Date Deposited: 31 Jan 2019 10:23
Last Modified: 31 Jan 2019 10:23
URI: https://repository.unikom.ac.id/id/eprint/58014

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