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INTERNAL CONTROL AND ETHICS OF QUALITY MANAGEMENT SYSTEM ACCOUNTING INFORMATION AND IMPLICATIONS ON THE QUALITY OF ACCOUNTING INFORMATION MANAGEMENT: PROPOSING A RESEARCH FRAMEWORK

INTERNAL CONTROL AND ETHICS OF QUALITY MANAGEMENT SYSTEM ACCOUNTING INFORMATION AND IMPLICATIONS ON THE QUALITY OF ACCOUNTING INFORMATION MANAGEMENT: PROPOSING A RESEARCH FRAMEWORK

Licensed under Creative Common Page 903 (Azhar Susanto, 2008: 37). The value of information depends on the quality of the information presented (Azhar Susanto, 2008: 11). The quality of information refers to the quality of the output produced by the information system (DeLone and McLean, 1992). A quality information (Information Quality) according to Mc Leod and Schell (2007: 65) must have traits - traits relevant, accurate, timely and complete. This is in line with Sacer et al. (2006: 59) says that high quality information is information that is timely, accurate and reliable. More (Wilkinson, 1999: 18) also said that quality information has a characteristic, relevance, accuracy, timeliness, conciseness, clarity, quantifiable, and consistency. Specifically, management accounting information berkualita according to Morris and Chenhal (1985) is Broadscope, Timelines, Aggregation, and integration. In practice, masih` many problems about information that is not well integrated in the business entities as well as on non-business entities. In the business entities such as information received from the public through an integrated customer service. One cause of the phenomenon is not berkualitasnya management accounting information systems is a factor in the research ethics as Brenda Fresman (1999) which states that an increase in management accounting penekananya on emotional awareness found to be the strongest predictor of all sizes rated at the company both internally and externally , Thus, various companies are increasingly aware that the quality of information systems and the quality of working life, both can be improved by taking the approach that is centered on personal ethics (Kendall & Kendall, 2011: 9). The quality system is an inherent characteristic of the information about the system itself DeLone and McLean (2003). Information system applied in the company can be grouped in two (2) types of information systems that accounting information system and management information system (James A.Hall, 2008: 2). Results of the study (Claudiu & Brandas, 2013), the use of accounting information systems in the context of risk management approach to control is the main component of the process of information control, audit and company information, as well as the emphasis on continuous inspection and using information technology, aims to develop in order to improve the efficiency of information technology, as well as ensuring the integrity, truth, accuracy and availability of financial statements.
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INFLUENCE OF USER ABILITY ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

INFLUENCE OF USER ABILITY ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions. In view of the above this paper considers the Influence of user’s ability on the quality of Accounting Information System. The study was a theoretical research which considered the roles of user ability in quality of accounting information system. From the extensive review of studies carried out, this paper concludes that user ability has a positive influence on the quality of accounting information systems with improving the quality of the financial reporting system, assist managers in making decisions so affecting the growth of the company and the achievement of overall corporate objectives.
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Influence Business Process On The Quality Of Accounting Information System

Influence Business Process On The Quality Of Accounting Information System

Accounting information system is a tool used by management in organizations to provide added value in order to generate a competitive advantage for the organization (Stair and Reynolds, 2006: 6). The same thing is said by McLeod and Schell (2008: 51) that the accounting information system can be used to provide a competitive advantage to the company. Further, said that the accounting information system to support strategies to achieve competitive advantage (O'Brien and Maracas, 2009: 8). Competitive advantage is superior organization in decision making than its competitors (Laudon and Laudon, 2008: 14). Competitive advantage as the company has a product or service features with better value than its competitors, so that the company can continue to develop strategies based on the competitive advantage (Baltzan, 2012: 14). Competitive advantage can be achieved at three levels: strategic, tactical and operational (McLeod and Schell, 2008: 51). Further, said that the quality of accounting information system is used as a tool for achieving the operational control of long-term strategic program and is one of the organization's resources are used by executives to gain a strategic advantage, tactical and operational (McLeod and Schell, 2008: 29). Further explained Laudon and Laudon, that the accounting information system generates accounting information used in decision-making processes (Laudon and Laudon, 2008: 13). Internal users of accounting information system will use accounting information as a basis for decision making (Azhar Susanto, 2013: 72). Accounting information can be aligned with labor, raw materials, machines, money and described as blood flow through the human body (Laudon and Laudon, 2008: 7).
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Influence Business Strategy On The Quality Of Accounting Information System

Influence Business Strategy On The Quality Of Accounting Information System

and processes the transaction data to produce information. Next Jones and Rama (2006: 5) describes the accounting information system is a subsystem of a management information system that provides accounting and management information obtained in the routine activities of the accounting transactions.Based on the notions above it can be concluded that the accounting information system is the integration of sub-systems that process financial data into useful financial information in making business decisions for the user (AzharSusanto, 2008: 72; Wilkinsonet al, 2010, Romney &Steinbart 2012: 6). The term "quality" can mean success (Dellon and McLean, 2003; Seddon, 1997) or effectiveness (Gelinas, 2012), or the user satisfaction (Stair and Reynoalds, 2012), and includes the term quality (Sacer et al,. 2006 : 62). The term "quality" of accounting information system proposed by Sacer et al (2006: 62) is used to demonstrate the integration of the various components of the accounting information system arehardware, software, brainware, telecomunication network, and database quality, and quality of work and satisfaction of users. Pornpandejwittaya and Pairat (2012) uses the term "success" to describe the successful application of accounting information systems in areas which are of central concern to the organization, is used extensively by one or more users are satisfied and improve the quality of its performance. Next
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Influence of user ability and top management support on the quality of accounting information system and its impact on the quality of accounting information

Influence of user ability and top management support on the quality of accounting information system and its impact on the quality of accounting information

state agencies. According Hadi Purnomo head of BPK, improvement of the country's financial system has not happened yet thorough in all ministries / state agencies.A system running effectively assessed, if it can meet the needs and desires of various constituencies within the organization, either individually or as a group (Gibson et al, 2003). Information systems continue to evolve so that necessary adjustments each time. Adjustments are made if there is a problem or if there is a new requirement (Romney & Steinbart, 2005: 270). According to the chairman of the Supreme Audit Agency found a number of documents in the troubled state- owned enterprises; The Supreme Audit Agency (BPK) to assess the management of state assets in the region and the Senayan Kemayoran still bad. Due to poor management, the financial statements of the Ministry of State Secretariat 2009 and get a not qualified appraisal opinion. In view of the above problems, this study examines the role of user ability and top management support on quality accounting information system and its impact in quality accounting information.
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The Influence Of Organizational Commitment On The Quality Accounting Information System

The Influence Of Organizational Commitment On The Quality Accounting Information System

In a field study (field study) data collection will be done by using a questionnaire. The questionnaire is a set of written questions were formulated prior to recording the respondents (have now & Bougie, 2013: 197). The research method is a method or technique used in the study. Research methods may be understood as all Reviews those methods / technique that are used for conduction of research (Kothari, 2004: 8), or the scientific method used to obtain data for the purpose and specific uses (Sugiyono, 2010: 2). The following are the methods used in this study. Judging from the purpose of the study, the research included in the survey research. Sekaran and Bougie (2013: 102) describes the survey methods may be done gathering information from the people who acted as a source of information that can be described, compared and explained the facts relating to people, events or certain situations. Furthermore, Moh. Nazir (2011: 56) states that the survey method, the researchers not only provide an overview of phenomena, but also explain the relationship, test hypotheses, make predictions, and get the meaning and implications of a problem to be solved. This study can provide a picture of the phenomena associated with the variables examined in this study is the implementation of internal control, organizational culture, organizational commitment, the quality of accounting information systems and the quality of accounting information. Furthermore Judging from these types of studies (type of investigation), this kind of research is verification (verificative research) and are explanatory (explanatory research) or causality (causal study), because this research is aimed to find out if and how far the factors that predicted affect a variable in order to test the hypothesis (Mudrajat Kuncoro 2007: 12). This research may explain how much influence the implementation of the internal control variables, organizational culture, organizational commitment, the quality of accounting information systems and the quality of accounting information. This study chose this method because researchers wanted to get an answer is fundamentally about causal analyze the causes of the phenomenon on the concepts outlined in this study is a phenomenon related to the problem and practice of accounting information systems at national banks.
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Designing A Web-Based Quality Of Accounting Information System

Designing A Web-Based Quality Of Accounting Information System

According to Mulyadi (2013) accounting information systems (SIA) are the organization of forms, records, and reports that are coordinated in such a way as to provide accounting information to various parties, both internal and external parties. According to Jogiyanto (2007) accounting information system is a collection of activities from organizations that are responsible for providing financial information and information obtained from transaction data for the purpose of internal reporting to managers to be used in current control and planning and future operations and external reporting to shareholders, the government and other outside parties. According to Gondodiyoto (2007), the application of computerization to accounting information systems caused six changes in the system. Niswonger stated that accounting information systems are methods and procedures for collecting, classifying, summarizing, and reporting information about financial and business operations. Indicators used to measure system quality include ease of use, respone time, reliability, flexibility, security (DeLone and McLean, 2013). Romney and Hopwoop (2016) explain that accounting information systems can fulfill three functions in an organization, namely:
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Determinants of Quality Accounting Information Disclosure

Determinants of Quality Accounting Information Disclosure

The aim of this study was to empirically examine the determinants of quality of accounting information disclosed over the years which have been subject to a lot of criticism following the recent scandals across the world. Proper information has to be disclosed due to the fact that a lot of persons need the information for different reasons. Thus the information reported has to be qualitative. This study made use of five variables with disclosure quality as dependent variable. We found size, institutional ownership, performance and earning as strong determinants of disclosure quality. Firm leverage was found to be a weak determinant of disclosure quality. This study recommends that firms should embrace the issue of institutional ownership and also minimize leverage employed by a firm.
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The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

233 the company management, as well as with the public-service function and the state ownership. A high concentration of ownership (by the Chinese government) is prone to agency problems (DeFond et al., 2000; Huang, 2007), and conflicts of interest between controlling shareholders and retail investors. Controlling shareholders decide on the reporting of accounting information in the context of their own benefits. As a result, accounting information does not truthfully reflect the truth of economic transactions (Fan and Wong, 2002). Wang et al. (2007) explore the relationship between state ownership (i.e. the government’s intervention) and accounting information quality. They find that companies of high state-ownership tend to exercise political pressures to influence auditing quality and this reduces accounting information quality. Liu and Tu (2003) suggest that when the Chinese government is the largest shareholder of a listed company, the likelihood of frauds in financial reporting is high. This paper anticipates that the IFRS adoption will enhance the transparency and information disclosure and hence, mitigate the negative effects of state ownership and improve accounting information quality. Therefore, this paper establishes H3:
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The Quality of Accounting Information in Politically Connected Firms

The Quality of Accounting Information in Politically Connected Firms

Two other non-mutually exclusive possible hypotheses are consistent with our results. First, it may be that connected companies intentionally disclose low quality information in an attempt to mislead investors so that insiders can gain at their expense. Second, it may be that, because of the protection they enjoy once connections are established, connected firms face a lesser need to devote time and care to develop accurate accruals forecasts. While we cannot directly test the first hypothesis, we do provide support for the second. Previous research has found that there are costs associated with lower quality accounting information. Our results are consistent with this finding, but with a twist. In particular, we provide evidence that lower quality reported earnings is associated with a higher cost of debt only for the non-politically connected firms in the sample. That is, companies that have political connections apparently face little negative consequences from their lower quality disclosures.
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Enterprise Internal Control and Accounting Information Quality

Enterprise Internal Control and Accounting Information Quality

The value of corporate culture has been recognized by people, it is the core of the enterprise. China’s many well-known large enterprises, such as Haier, TCL, Le- novo, are following the “culture is the soul of enterprise development” concept, shaping a culture with self-characteristics, enduring in the fierce competition. Chinese enterprises should give full consideration to their own situation to speed up the pace of enterprise culture construction. On the one hand, to strengthen the education and guidance of enterprise employees’ spirit, including the way of thinking, ideals and beliefs, professional ethics, values and so on. Enterprise should put respecting people, understanding people, caring for people, cultivat- ing people, reasonable employment, improving the staff’s overall quality as the main content of enterprise culture construction and form the cultural atmos- phere that is good for talents to stand out and use creative talents. On the other hand, formulate humanized rules and regulations. The more the systems of the enterprise are in line with human nature, the more able to inspire the work en- thusiasm of the staff, the more they can promote the formation and dissemina- tion of corporate culture. In addition, if employees are “bathing” in the enter- prise culture atmosphere full of cohesion and centripetal force, their goals and beliefs will be more convergence and the implementation of internal control will be more effective. As a result, the quality of accounting information will natu- rally be guaranteed.
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Disclosure of Intellectual Capital and its Impact on the Quality of Accounting Information

Disclosure of Intellectual Capital and its Impact on the Quality of Accounting Information

The Quality of Accounting Information: Quality of accounting information Means: the credibility of accounting information in the financial reporting and of benefit to users. To achieve this they must be free of distortion and misinformation and to be prepared in the light of sets of legal, regulatory, professional and technical standards, so as to achieve the objective of its use, as well as the concepts of quality of the information those characteristics which are characterized by the accounting information, and expressed the desired benefit from the preparation of financial reports to assess the quality of information that result from the application of accounting and alternative methods.
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Effect Of Accounting Information Systems Quality End-User Satisfaction Based Accounting Software Enterprise Resource Planning Perceived Usefulness As Moderating

Effect Of Accounting Information Systems Quality End-User Satisfaction Based Accounting Software Enterprise Resource Planning Perceived Usefulness As Moderating

accounting software ERP. It is suggested that subsequent studies can be explored to examine the same topic by adding other variables that may affect end-user satisfaction of accounting software, such as variable quality of accounting information or knowledge sharing. The quality of accounting information system gives influence to user satisfaction. So that good performance is supported by good quality information systems. User perfections of the system can help improve performance. Perceived usefulness is able to moderate the influence of information system quality on end users because ease of user in using accounting information system and accuracy and timeliness in using accounting software. Increased productivity, effectiveness and performance improvement for end users can provide the perception that accounting software based on enterprise resources planning capability of providing satisfaction to users of the system.
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The Quality of Accounting Information: Relevance or Value-Relevance?

The Quality of Accounting Information: Relevance or Value-Relevance?

characteristics of accounting information that are assumed to influence the quality of financial reporting, such as earnings management, financial restatement, and financial fraud (Cohen, Krishnamoorthy, & Wright, 2004; Nichols & Wahlen, 2004; Schipper & Vincent, 2003). Moreover, Barth, Beaver, and Landsman (2001a), and Nicholas and Wahlen (2004) employ value relevance models to measure the quality of financial reporting information based on certain qualitative characteristics (QCs). These authors conceptualise the relevance attributes as defined by the FASB conceptual framework in their study. However, they only focus on the relationship between accounting numbers and stock-market reactions (share price and stock return) and not the fundamental QCs of accounting information; namely, relevance and faithful representation; as prescribed by the FASB/IASB Conceptual Framework (2010). Therefore, these ways have insufficiently addressed the comprehensive measurement of the quality of financial reporting, including the fundamental QCs as defined by the FASB/IASB (2010). As such, the FASB and the IASB (2010) jointly desire to make an appropriate measurement method to evaluate the financial reporting quality, including all aspects of decision usefulness that have not been thoroughly studied.
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The Quality of Accounting Information in Politically Connected Firms

The Quality of Accounting Information in Politically Connected Firms

The sample of firms was defined by two steps. In step 1, countries with more than 5 connected companies were selected from data provided by Faccio (2006). In step 2, we also require these firms to have a minimum of 9 consecutive years of accounting information available in Worldscope that allows us to compute our earnings quality measures. Accounting Standards, Anti-Director Rights, and Legal Enforcement are taken from La Porta et al. (1998) (http://post.economics.harvard.edu/faculty/shleifer/Data/l&fweb.xls). Corruption Index is from Transparency International. Growth Volatility is defined as the standard deviation of the annual growth in real GDP (in domestic currency). Inflation volatility is defined as the standard deviation of annual inflation over the period 1985-2005. In cases where fewer observations are available, we compute the standard deviation over the longest period for which a country has data. Per Capita income is defined for 2005, on a Purchasing Power Parity basis, and expressed in U.S. dollars. The source for inflation, real GDP, and Per Capita Income is the World Economic Outlook Data base from the IMF, available at: http://www.imf.org/external/ns/cs.aspx?id=28.
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Influence Organizational Commitment On The Quality Of Accounting Information System

Influence Organizational Commitment On The Quality Of Accounting Information System

Quality accounting information system can be seen from the integration (Azhar Susanto, 2013: 14), the efficiency and effectiveness of an accounting information system that is used (Stairs & Reynolds, 2010: 8-9).Accounting information quality can be seen from the relevant criteria, accurate (O 'Brien and Marakas, 2010: 350), on time (Azhar Susanto, 2013: 13), and complete (Sri Mulyani NS, 2009: 19).accounting information that is not qualified, then the accounting information becomes useless for the wearer and can lead to making the wrong decision (Kieso et al, 2007: 41).This is evident in the case of the phenomenal world of Indonesian banks, namely the Bank Century case, which in the case of Century Bank financial data are provided by Bank Indonesia is not accurate, causing KSSK decision not credible (Sri Mulyani, 2014). In addition to banking problems, problems with quality accounting information can be found also on the Indonesian government, especially local government, it can be seen from the statement of the former Chairman of CPC, Anwar Nasution (2009) which states that the quality is getting worse LKPD. Selanjutanya can be seen from the statement Sapta Damandari Charity (2009), as members of BPK RI, stating that many assets are reported in the financial statements of local governments (LKPD) kepemilkikannya unclear, as well as the estimated value. Former Vice Chairman of the Commission, Haryono Umar (2009) adds that up to now there is no data to show and prove how much the assets are owned by the government, especially in the area of ownership is not clear. This dibuktikn back with the statement of the Minister of the Interior, Gamawan Fauzi (2012), where the land assets owned by the local government for a long time sometimes
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Influence Of Organizational Culture And Structure On Quality Of Accounting Information System

Influence Of Organizational Culture And Structure On Quality Of Accounting Information System

Descriptive Variable of Accounting Information System Accounting information system is a tool used by management to process the financial transaction data to produce financial information recorded by collecting, storing and processing of financial data. Accounting Information System Variables measured by 3-dimensional namely Transaction Processing Systems, Cycle Processing Data Processing transactions and transactions. To provide an overview of Accounting Information Systems at high perguruaan studied, following the results of assessment with regard to the indicator on the author described the following frequency distribution table. For Transaction Processing System Dimensions are measured by two indicators: System pengolahaan internal data and external data pengolahaan System obtained its percentage score of 66.0%. this indicates that the Transaction Processing System accounting in college separation between internal transactions and external transactions.For transaction processing cycle dimensions measured by 3 indicators: Income (input), processing (processing) and Storage (storage) obtained his percentage score of 66.3%. so as to convey that from softwere, hardwere, data, brainwere, procedures, databases, and networks used by the Accounting Information Systems in college in Bandung is still being. Dimension Processing Data For transactions measured by four indicators ie data entry, processing and manipulation of data, Data Storage and Reporting its percentage score obtained was 69.3%. so in college in Bandung in the category of being. Accordingly, it can be said that the existing accounting information system in universities in Bandung is when in the review of the quality system (quality system) as measured by the success of information systems is technically the start ease of use, functionality, reliability, flexibility, portability and integration is in category of being. As if in terms of Quality of Information Systems (Information Quality) by measuring the system output ranging from accuracy, timeliness, completeness, relevant and consistent in the category of being. Meanwhile, if the terms of use of the system (System Use) in terms of frequency of use, time of use, number of accesses, the dependency in both categories. 4.1.2 Analysis of Effect Model
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Factors That Influence Accounting Information System Implementation And Accounting Information Quality

Factors That Influence Accounting Information System Implementation And Accounting Information Quality

implementation of accounting information systems. Training needs arising due to gap between the knowledge, skills and experience of the individual with the necessary to carry out their work (Stredwick, 2005: 377). The application system is owned by the company will not provide a value, if it is implemented through a process that is defective or if the company does not know how to use the system (Laudon & Laudon, 2012: 364). Application systems can be used, if managers and end-users should be given training on how to operate (Obrien, 2011: 514). Dezdar & Ainun (2011) states that adequate training and education regarding the accounting information system should be provided to users to ensure that they are able to use the system effectively and efficiently. Beydokhti (2011) states that user training quality has a direct effect on the successful implementation of accounting information systems. Zaied (2012) states that the training has a significant influence on the successful implementation of information systems. Rouibah (2009) revealed that the availability of training, management support and involvement of users contribute to improving the use of information system, if the system is considered useful and easy to use. The primary objective of financial accounting information system is to provide relevant financial information to the individual or group outside of an organization such as investors, government, state agencies and creditors (Bagranoff, 2010: 15). In order to generate the information, accounting information system collecting data and transform it into quality information (Gelinas and Dull, 2008: 17). People need high quality information, that is information product whose characteristics, attribute, or quality makes information more valuable to them (Obrien, 2011: 390). Previous research showed that the accounting information system has a significant impact on the quality of accounting information, accounting information system which is able to improve the quality and accuracy of financial statements reporting in Iran (Salehi, 2010). Similarly, the results of research Siti Kurnia Rahayu (2012) showed a significant effect of accounting information system to the quality of accounting information. Abdallah (2013) also showed the impact of the existence of the use of accounting information system of the quality of financial statements submitted to the government in Jordan.
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The Effect Of Application  Computer-Based Accounting Information System (CBAIS) On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

The Effect Of Application Computer-Based Accounting Information System (CBAIS) On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

Abstract: The study aims to determine characteristics of Indonesian sugar industries, as well as the influence of the implementation of computer-based accounting information system (CBAIS) to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar mills/industries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state- owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable, the application of CBAIS of sugar industries is still categorized sufficient, which indicates the condition is not very bad or not very good. The others, the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.
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The Influence of Organization Culture On Quality Of Implementation Of Accounting Information System

The Influence of Organization Culture On Quality Of Implementation Of Accounting Information System

Abstract: This research is based on the phenomenon that occurs in the field. Where there are still problems related to the culture of the organization so the accounting information system used to be not qualified. This research is a review literature research. Researchers review various sources of reference from secondary data sources (information from bona fide media), books, and journals related to the research conducted (national journals and international journals).The results of literature research proves that there is an influence of organizational culture on the quality of accounting information systems used by the organization.
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