期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2017
卷号：95
期号：19
页码：5003
出版社：Journal of Theoretical and Applied
摘要：Information is needed for effective decision making. Thus, quality accounting information generated by a qualified accounting information system. This study uses two components of the DeLone & McLean Information System Success Model such as system quality and information quality which identified as the entry key to the information system succeess. Besides, internal control and top management support are important factors that affect AIS quality. The objectives of this study are to measure (1) the influence of internal control and top management support on AIS quality and (2) the influence of AIS quality on the quality of accounting information. The population were Muhammadiyah higher education institutions and choosing samples by simple random sampling technique. PLS-SEM was used as an analytical tool. Primary data were collected by questionnaires as research instruments. The results have shown that the AIS quality can be reflected by integration, flexibility, ease of use and accessibility dimensions. Thus, the quality of accounting information was reflected of relevant, accurate, timely and complete dimensions. Besides, AIS quality was enhanced by the effective implementation of internal control and top management support. The implementation of qualified AIS had been caused accounting information to be qualified as well.
关键词：Internal Control; Top Management Support; Information System Success; Accounting Information System Quality; Accounting Information Quality
