DETERMINING MODEL OF EFFECT OF QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE (doi:10.34820/FK2/BDYLDD)

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Document Description

Citation

Title:

DETERMINING MODEL OF EFFECT OF QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE

Identification Number:

doi:10.34820/FK2/BDYLDD

Distributor:

Telkom University Dataverse

Date of Distribution:

2022-06-21

Version:

1

Bibliographic Citation:

DELIYANA , SITA, 2022, "DETERMINING MODEL OF EFFECT OF QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE", https://doi.org/10.34820/FK2/BDYLDD, Telkom University Dataverse, V1

Study Description

Citation

Title:

DETERMINING MODEL OF EFFECT OF QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE

Identification Number:

doi:10.34820/FK2/BDYLDD

Authoring Entity:

DELIYANA , SITA (Fakultas Komunikasi Bisnis_KK Business, Innovation, Development)

Distributor:

Telkom University Dataverse

Access Authority:

DELIYANA , SITA

Depositor:

DELIYANA , SITA

Date of Deposit:

2022-06-20

Study Scope

Keywords:

Business and Management

Abstract:

The study was designed to determine a model that could explain the effect of the quality of accounting information system on the firm performance appropriately. Unit of analysis is the regional owned enterprises (BUMDs) of the financial service sector in West Java and Banten Province. Data analysis is descriptive and SEM PLS analysis. The results of this research indicate that increasing the quality of accounting information systems significantly influence to the improvement of firm performance of BUMDs. Non-linear equation model and linear equation are both feasible to be used, but non-linear equation model is more viable to be used. Production elasticity indicates that the scale of business BUMDs financial service sector is on the decreasing return to scale.

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Other Study Description Materials

Other Study-Related Materials

Label:

CAC-10+(52)-ok-(509-519) (1).pdf

Text:

The study was designed to determine a model that could explain the effect of the quality of accounting information system on the firm performance appropriately. Unit of analysis is the regional owned enterprises (BUMDs) of the financial service sector in West Java and Banten Province. Data analysis is descriptive and SEM PLS analysis. The results of this research indicate that increasing the quality of accounting information systems significantly influence to the improvement of firm performance of BUMDs. Non-linear equation model and linear equation are both feasible to be used, but non-linear equation model is more viable to be used. Production elasticity indicates that the scale of business BUMDs financial service sector is on the decreasing return to scale.

Notes:

application/pdf