THE EFFECT OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON INFORMATION QUALITY AND ITS IMPLICATION ON MANAGER’S DECISION-MAKING ON STATE-OWNED ENTERPRISES (SOES)- STRATEGIC INDUSTRIES IN WEST JAVA PROVINCE
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Date
2016-08-10
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Publisher
International Conference on Islamic Economics Management Accounting Business and Social Sciences (ICIEMABS)I, Fakultas Ekonomi dan Bisnis Universitas Padjajaran, STIE Ibnu Sina, APTISI
Abstract
Nowadays, decision-making pattern throughout State-Owned Enterprises (SOEs) is still less strategic, this has led
to declining performance of SOEs, particularly in strategic industries. This declining performance causes a lot of
SOEs-strategic industries in Indonesia are weak in achieving profit. The objective of this study was to measure
whether the accounting information system affects the quality of information and its implications for decisionmaking
of manager on SOEs-Strategic Industries in West Java province. This study was also trying to prove if the
quality of information produced by the accounting information system has met the criteria or not, so it can be used
as basis in the manager’s decision-making. In this study, the data used was primary data, so the author collected
data by distributing questionnaires to SOEs-strategic industries in West Java province which is still in operation
in 2016. Sampling technique used in this study was purposive sampling. Five samples of SOEs-strategic industries
were obtained and the respondents were started from bottom line manager (supervisor) to middle line manager.
The results showed that the variables of Accounting Information Systems (X) significantly affects the information
quality (Z) as well as a significant impact on Decision Making (Y). The total effect of Accounting Information
Systems (X) on the Information Quality (Z) and its implications for Decision Making (Y) is 20.5% and the
remaining 79.5% is the influence of other factors that were not examined in this study.
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Keywords
Accounting Information Systems, Information Quality, Decision-Making