Integrating Internal Control and User Competence: Enriching Accounting Information System Quality
Purpose - This study aims to investigate how user competency and internal controls help to improve the quality of accounting information systems (AIS) in enterprises. The study intends to discover how these characteristics influence the usefulness of the Accounting Information System notably with...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2024-11-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/9598 |
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| _version_ | 1849744682988339200 |
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| author | Rapina Rapina Nurul Intawaty Permata Mustamin |
| author_facet | Rapina Rapina Nurul Intawaty Permata Mustamin |
| author_sort | Rapina Rapina |
| collection | DOAJ |
| description | Purpose - This study aims to investigate how user competency and internal controls help to
improve the quality of accounting information systems (AIS) in enterprises. The study
intends to discover how these characteristics influence the usefulness of the Accounting
Information System notably with respect to financial data quality overall decisions being
made.
Design/methodology/approach - The focus of this study discusses the data that has been
taken from 94 respondents registered as civil servants at several departments in PT Pos
Indonesia. To analyze this relationship of user competency, internal controls and AIS quality
a research methodology for the investigation into Partial Least Square-Structural Equation
Modeling (PLS-SEM) is adopted.
Findings - The findings of PLS-SEM analysis reveal that they both seem to play significant
roles in enhancing the quality level of AIS. Proficient operators will be able to navigate the
system easily, input data accurately and interpret outputs properly thus lowering mistakes in
financial reporting. To ensure data integrity, control fraud and keep a clean system of record
various internal controls such as dual verification, segregation of roles or regular audits are
essential.
Research limitations/implications - The study refers to the responses given by PT Pos
Indonesia so it is not generalisable for other organizations or industries. Further study should
consider businesses having different scales of operations to increase the validity in results.
From a practical standpoint, the study has implications for investing in users training and
development as well as on setting up strong internal control mechanisms to reduce AIS
performance shortfall that influences judgment making reasoning within organizations.
These require integrity, a strong fraud prevention and transaction record keeping.
Keywords: User Competence, Internal Controls, PLS-SEM |
| format | Article |
| id | doaj-art-649d6737a54f4aa8a2bc23a79e807ee2 |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-649d6737a54f4aa8a2bc23a79e807ee22025-08-20T03:10:13ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772024-11-01162236–249236–24910.28932/jam.v16i2.95989198Integrating Internal Control and User Competence: Enriching Accounting Information System QualityRapina Rapina0Nurul Intawaty Permata Mustamin1Universitas Kristen Maranatha Universitas Kristen Maranatha Purpose - This study aims to investigate how user competency and internal controls help to improve the quality of accounting information systems (AIS) in enterprises. The study intends to discover how these characteristics influence the usefulness of the Accounting Information System notably with respect to financial data quality overall decisions being made. Design/methodology/approach - The focus of this study discusses the data that has been taken from 94 respondents registered as civil servants at several departments in PT Pos Indonesia. To analyze this relationship of user competency, internal controls and AIS quality a research methodology for the investigation into Partial Least Square-Structural Equation Modeling (PLS-SEM) is adopted. Findings - The findings of PLS-SEM analysis reveal that they both seem to play significant roles in enhancing the quality level of AIS. Proficient operators will be able to navigate the system easily, input data accurately and interpret outputs properly thus lowering mistakes in financial reporting. To ensure data integrity, control fraud and keep a clean system of record various internal controls such as dual verification, segregation of roles or regular audits are essential. Research limitations/implications - The study refers to the responses given by PT Pos Indonesia so it is not generalisable for other organizations or industries. Further study should consider businesses having different scales of operations to increase the validity in results. From a practical standpoint, the study has implications for investing in users training and development as well as on setting up strong internal control mechanisms to reduce AIS performance shortfall that influences judgment making reasoning within organizations. These require integrity, a strong fraud prevention and transaction record keeping. Keywords: User Competence, Internal Controls, PLS-SEMhttps://journal.maranatha.edu/index.php/jam/article/view/9598 |
| spellingShingle | Rapina Rapina Nurul Intawaty Permata Mustamin Integrating Internal Control and User Competence: Enriching Accounting Information System Quality Jurnal Akuntansi |
| title | Integrating Internal Control and User Competence: Enriching Accounting Information System Quality |
| title_full | Integrating Internal Control and User Competence: Enriching Accounting Information System Quality |
| title_fullStr | Integrating Internal Control and User Competence: Enriching Accounting Information System Quality |
| title_full_unstemmed | Integrating Internal Control and User Competence: Enriching Accounting Information System Quality |
| title_short | Integrating Internal Control and User Competence: Enriching Accounting Information System Quality |
| title_sort | integrating internal control and user competence enriching accounting information system quality |
| url | https://journal.maranatha.edu/index.php/jam/article/view/9598 |
| work_keys_str_mv | AT rapinarapina integratinginternalcontrolandusercompetenceenrichingaccountinginformationsystemquality AT nurulintawatypermatamustamin integratinginternalcontrolandusercompetenceenrichingaccountinginformationsystemquality |