Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism

Authors

  • Ayu Almas Assyarofi Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung
  • Luluk Muhimatul Ifada Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung

Keywords:

Business Processes, Financial Report Quality, AIS Management

Abstract

This research aims to determine and analyze the influence of business processes on the quality of financial reports through the mediation of the Accounting Information System (AIS). The data used in this study are primary data obtained from the responses of respondents to questionnaires sent to managers and accounting and finance staff in vocational education in Tegal. The data analysis method used is descriptive-verification with a quantitative approach. Data were processed using SmartPLS software version 4.0.9.5. The results of the study indicate that business processes have a significant positive influence on AIS management. AIS management has a significant positive influence on the quality of financial reports, while business processes have a direct significant positive influence on the quality of financial reports. AIS has been proven to be able to mediate the influence of business processes on the quality of financial reports.

References

Abidin, S. G., & Carolina, Y. (2021). Pengaruh Efektivitas Proses Bisnis Dan Komitmen Organisasi Terhadap Kualitas Sistem Informasi Akuntansi (Survei Pada Perusahaan Asuransi Umum Di Kota Bandung). Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 3(1), 33–54. https://doi.org/10.28932/jafta.v3i1.3367

Al-Matari, A. S., Amiruddin, R., Aziz, K. A., & Al-Sharafi, M. A. (2022). The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14094967

Awang, Y., Taib, A., Shuhidan, S. M., Zakaria, Z. N. Z., Ifada, L. M., & Sulistyowati, S. (2023). Mapping between Digital Competencies and Digitalization of the Accounting Profession among Postgraduate Accounting Students. Asian Journal of University Education, 19(1), 83–94. https://doi.org/10.24191/ajue.v19i1.21226

Budiman, T. L., & Daito, A. (2022). Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables. DIJEFA Dinasti International Journal of Economics, Finance and Accounting, 3(1), 33–43.

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1).

Fibriyani, V., Mufidah, E., Sulistyowati, S., Ratna Pudyaningsih, A., Hastari, S., & Mashuri, M. (2022). The Effect of Management Accounting Information Systems and Internal Business Process on the Performance of MSME’s in Pasuruan. International Social Sciences and Humanities, 1(1), 121–129. https://doi.org/10.32528/issh.v1i1.39

Fuadah, H., & Setiyawati, H. (2020). The Effect of the Implementation of Transparency and Accounting Information Systems on the Quality of Financial Reports. IJO-International Journal of Business …, 3(11), 1–12. http://www.ijojournals.com/index.php/bm/article/view/371

Gusherinsya, R., & Samukri. (2020). PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN. Jurnal Akuntansi, 9(1), 58–68.

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203

Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking An International Journal, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034

Ifada, L. M., & Komara, A. (2023). Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model. Jurnal Kajian Akuntansi, 7(1), 125. https://doi.org/10.33603/jka.v7i1.8454

Ifada, L. M., Rosalina, R., & Suhendi, C. (2023). Improving Business Success Through the Use of Business Capital Management and Accounting Information. Conference on Complex, Intelligent, and Software Intensive Systems, 176, 278–291.

JALLOUL, S., AWWAD, G., & SHATILA, K. (2022). The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon. Management and Economics Review, 7(3), 405–422. https://doi.org/10.24818/mer/2022.10-10

Kania, K., & Tanjung, A. H. (2021). The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 5(1), 85–97. https://doi.org/10.36555/jasa.v5i1.1532

Lachowicz, M., Preacher, K., & Kelley, K. (2017). A Novel Measure of Effect Size for Mediation Analysis. Psychological Methods, 23. https://doi.org/10.1037/met0000165

Laudon, K. C., & Laudon, J. P. (2021). Management Information Systems: Managing the Digital Firm. 12th Global Edition. Pearson Higher Ed,.

Meiryani, & Lusianah. (2018). The influence of business process on accounting information system quality. Pertanika Journal of Social Sciences and Humanities, 26(February), 209–218.

Nusa, I. B. S., & Budi Setya Nusa ----------, I. (2015). Influence Of Organizational Culture And Structure On Quality Of Accounting Information System. International Journal of Scientific & Technology Research, 4(5), 5.

Ogbeibu, S., Jabbour, C. J. C., Gaskin, J., Senadjki, A., & Hughes, M. (2021). Leveraging STARA competencies and green creativity to boost green organisational innovative evidence: A praxis for sustainable development. Business Strategy and the Environment, 30(5), 2421–2440. https://doi.org/10.1002/bse.2754

Rapina, & Hadianto, B. (2018). The influence of business process on accounting information system quality. Pertanika Journal of Social Sciences and Humanities, 26(February), 209–218.

Rashedi, H., & Dargahi, T. (2019). How Influence the Accounting Information Systems Quality of Internal Control On Financial Reporting Quality. Journal of Modern Developments in Management and Accounting, 2(5), 33–45. www.jmdma.ir

Romney, M. B., & Steinbart., P. J. (2018). Sistem Informasi Akuntansi: Accounting Information Systems (Edisi 14). Pearson.

Sari, N. Z. M. (2020). Pengaruh Proses Bisnis, Dan Strukur Perusahaan Dalam Suatu Organisasi Terhadap Efektivitas Sistem Informasi Akuntansi Dan Dampaknya Terhadap Kepuasan Pemakai Informasi Akuntansi ( PT. Len Industri Persero). Sosiohumanitas, 21(2), 93–97. https://doi.org/10.36555/sosiohumanitas.v21i2.1243

Schermelleh-Engel, K., Moosbrugger, H., & Müller, H. (2003). Evaluating the fit of structural equation models: Tests of significance and descriptive goodness-of-fit measures. MPR-Online, 8(May 2003), 23–74.

Suhendi, C., Ifada, L. M., & Istanti, S. L. W. (2022). The Role of Accounting Information Systems in the Industrial Revolution 4.0 Era. Jurnal Akuntansi Multiparadigma, 13(2), 253–262. https://doi.org/10.33487/edumaspul.v6i2.4571

Sulasmining, & Alliyah, S. (2023). The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency. Jurnal Inovasi Bisnis Dan Akuntansi, 4(1), 153–163. http://journal.al-matani.com/index.php/invest/index

Suprihatin, N. S., & Ananthy, A. A. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. Jurnal Riset Akuntansi Terpadu, 12(2), 242. https://doi.org/10.35448/jrat.v12i2.6218

Susanto, A., & Meiryani. (2018). The influence of business process and risk management on the quality of accounting information system. Journal of Theoretical and Applied Information Technology, 96(9), 2626–2637.

Syaifullah, M. (2015). Influence Business Process On The Quality Of Accounting Information System. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 4(12).

Taib, A., Awang, Y., Shuhidan, S. M., Zakaria, Z. N. Z., Sulistyowati, S., & Ifada, L. M. (2023). Digitalization of the accounting profession: An assessment of digital competencies in a Malaysian comprehensive university. Asian Journal of University Education, 19(2), 365–380. https://doi.org/10.24191/ajue.v19i2.22229

Trigo, A., Belfo, F., & Estébanez, R. P. (2016). Accounting Information Systems: Evolving towards a Business Process Oriented Accounting. Procedia Computer Science, 100, 987–994. https://doi.org/10.1016/j.procs.2016.09.264

Published

2024-03-17

How to Cite

Assyarofi, A. A. ., & Ifada, L. M. (2024). Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism. AKRUAL: Jurnal Akuntansi, 15(2). Retrieved from https://journal.unesa.ac.id/index.php/aj/article/view/27444

Issue

Vol. 15 No. 2 (2024): AKRUAL: Jurnal Akuntansi (In Progress)

Section

Articles

License

Copyright (c) 2024 Ayu Almas Assyarofi, Luluk Muhimatul Ifada

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

 

Abstract views: 92