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:2018
卷号:96
期号:21
出版社:Journal of Theoretical and Applied
摘要:The organizational environment is one factor that is considered when planning and operating the accounting information system. The inability of decision makers to capture information about changes and environmental complexity underlies the lack of accounting information systems quality. This study aims to examine the effect of environmental uncertainty on the accounting information system quality and their impact on the accounting information quality. The study was conducted on 104 financial unit of higher education accredited in Java from 238 target populations selected by stratified random sampling technique. This study uses descriptive method and verificative method. The study results show that environmental unvertainty significantly influences the accounting information system quality, dan accounting information system quality significantly influences accounting information quality. The study results can be used to solve the problem on there have no quality of accounting information system by improving the ability accounting information system to adjust and accommodate environmental changes and complexity.
关键词:Environmental Change; Environmental Complexcity; Accounting Information System Quality; Accounting Information Quality.