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  • 标题:THE IMPACT OF INTERNAL CONTROL EFFECTIVENESS TO THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM : THE SURVEY ON STATE-OWNED ENTERPRISES (SOEs)
  • 本地全文:下载
  • 作者:ILHAM HIDAYAH NAPITUPULU ; SRI MAHYUNI ; JOJOR LISBET SIBARANI
  • 期刊名称:Journal of Theoretical and Applied Information Technology
  • 印刷版ISSN:1992-8645
  • 电子版ISSN:1817-3195
  • 出版年度:2016
  • 卷号:88
  • 期号:2
  • 出版社:Journal of Theoretical and Applied
  • 摘要:This study aims to examine the influence of internal control effectiveness to the quality of management accounting information system (MAIS). The quality of management accounting information system should consider the basic nature of the information that is suitable to a particular organization. The methods used for the transmission are data and information. To run well, a MAIS needs the effective internal controls. This study was conducted in the State Owned Enterprises (SOEs), the hypothesis testing used the Structural Equation Model (SEM) approach with Partial Least Square (PLS) analysis tool. The study research found that the internal controls effectiveness significantly influenced the quality of MAIS. The study also found the results of applications control, especially in controlling the process of becoming the most powerful dimension in shaping the internal control in state-owned enterprises (SOEs). In the quality of MAIS, MAIS flexibility dimension becomes the strongest part that shaped and MAIS flexibility will facilitate the work completion.
  • 关键词:Internal Control Effectiveness; Information Systems Management; the Quality of Management Accounting Information Systems and Integration
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