Factors That Influence Accounting Information System Implementation And Accounting Information Quality

This article aims to determine the effect of top management commitment and user training on the implementation of accounting information systems. This study was conducted at hospitals type A B and C in the region of Riau Province Indonesia. The number of hospitals that fulfill the criteria to have the accounting information system for 42 hospitals. Totally 34 questionnaires are returned by respondents and can be processed. Data obtained are processed using SPSS version 21. The result showed that the top management commitment and user training affect the accounting information system implementation at hospitals type A B and C in the province of Riau. The results also showed that the implementation of accounting information system affect the accounting information quality.