COMPUTERIZED ACCOUNTING INFORMATION SYSTEM AND INFORMATION QUALITY: CASE STUDY OF SME IN INDONESIA
Date
2017-05-20Metadata
Show full item recordAbstract
Accounting Information System (AIS) is an act to organize forms, notes, and reports, of both
financial and non-financial transactions, with a purpose to provide accounting information
required in business decision making. The purpose of this study is to determine if the
accounting information quality of a Small Medium Enterprise (SME) which implements
computerized AIS is better compared to an SME which implements a manual AIS.
Information quality which are compared includes accuracy, relevancy, punctuality and
traceability. The sample of the study is SMEs in Indonesia which has been using
computerized AIS for at least two years. Wilcoxon sign rank test was employed to analyze
the difference in accounting information quality between the time when the SME still utilized
manual method and after the SME started to utilize computerized AIS. This study is expected
to help in understanding if the implementation of computerized AIS truly improves the
accounting information quality, so that SME could implement the correct AIS to maximize
the company growth