Effect of Information Technology on the Quality of Accounting Information system and Its impact on the Quality of Accounting Information Systems and the entire Accounting Line of Works

Abstract

Purpose: This study aims to explain the influence of information technology (functionality, ease of use, and compatibility of technology that adhere to accounting information system) on the quality of accounting information system (reliability, timeliness, flexibility, usefulness and sophistication)

Design/ Methodology/Approach: This study used α = 0.05 to test each hypothesis. This study is scheduled to be conducted in university, institute and polytechnic in Bandung. The research methodology used in this study is also described in this paper. The analysis was done using content analysis.

Findings: Results of the investigation had shown that information technology has a substantial influence on Accounting Information Systems and the general accounting line of work and was therefore concluded that accounting line of work has changed from what it used to be before now to a line of works that developed in alliance with the trend in technical improvement and a globalized structure.

Originality/Value: There is a great call for prompt and concerted efforts on several fronts in order to find ways of coping with the growing degree of window dressing account, the malady of accounting noise and fraud skyrocketing syndrome in the business and the non-business world due to non-adhering to tenets of information technology when carrying out an accounting line of works