Finances, accounting and audit

The effects of accounting information system quality on financial performance

Economic Annals-XXI

Economic Annals-ХХI: Volume 193, Issue (9-10), Pages: 128-133

Citation information:
Anggraeni, A. F., & Winarningsih, S. (2021). The effects of accounting information system quality on financial performance. Economic Annals-XXI, 193(9-10), 128-133. doi: https://doi.org/10.21003/ea.V193-16

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Annisa Fitri Anggraeni
Lecturer,
Department of Accounting,
Faculty of Economics and Business,
Padjajaran University;
Lecturer,
Universitas Winaya Mukti
25 Turangga Str., Bandung, 40123, Indonesia
Jl. Raya Bandung Sumedang KM.21, Hegarmanah, Kec. Jatinangor, Kabupaten Sumedang, Jawa Barat, 45363, Indonesia
annisafitrianggraeni@gmail.com
ORCID ID: https://orcid.org/0000-0002-6310-8153

Srihadi Winarningsih
Lecturer,
Department of Accounting,
Faculty of Economics and Business,
Padjajaran University
35 Dipatiukur Str., Bandung, 40123, Indonesia
Jl. Raya Bandung Sumedang KM.21, Hegarmanah, Kec. Jatinangor, Kabupaten Sumedang, Jawa Barat, 45363, Indonesia
srihadi.winarningsih@unpad.ac.id
ORCID ID: https://orcid.org/0000-0002-6856-377X

The effects of accounting information system quality on financial performance

Abstract. Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

Keywords: Organizational Framework; Accounting Information; Financial Statements; Accounting Information Quality

JEL Classifications: D23; E16; E44

Acknowledgments and Funding: The authors received no direct funding for this research.

Contribution: The authors contributed equally to this work.

DOI: https://doi.org/10.21003/ea.V193-16

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Received 2.07.2021
Received in revised form 7.08.2021
Accepted 11.08.2021
Available online 19.10.2021

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