Effectiveness Risk Assessment for Quality of Accounting Information System

Budi Setya Nusa, Inta (2018) Effectiveness Risk Assessment for Quality of Accounting Information System. In: International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018).


Download (3MB) | Preview
Official URL: https://www.atlantis-press.com/proceedings/icobest...


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: Conference or Workshop Item (Paper)
Subjects: Prosiding
Divisions: Universitas Komputer Indonesia
Depositing User: Yudha Taufik Nugraha
Date Deposited: 20 Jun 2022 04:49
Last Modified: 20 Jun 2022 04:49
URI: http://repository.unikom.ac.id/id/eprint/69197

Actions (login required)

View Item View Item