The Role of AIS Success on Accounting Information Quality

The organization requires an accounting information system (AIS) to generate information that is required in achieving organizational goals. This study aims to (1) evaluate the measurement model of AIS success; (2) analyze the effect of system quality on AIS success, and (3) analyze the effect of AIS success on the accounting information quality. The population is the government units (SKPD) in the Regional Government of Kebumen Regency. The number of respondents was 114 finance/accounting manager/staff. The type of data used in this study is primary data. Questionnaire as a data collection instrument. The analytical tool used by Structural Equation Modeling (SEM) based on component or variance with Partial Least Square (PLS) approach. The results showed that the success of AIS can be measured using indicators of perceived usefulness, perceived ease of use and information system usage. Integrated information systems (both between components and sub-systems) will increase user perceptions of the usefulness and ease of use of the system. Likewise, if the information system can be accessed easily, it will affect the success of AIS implementation. Then, it will produce quality accounting information. The effective application of AIS will produce quality output, namely accounting information that is relevant, accurate, timely and complete, so that it can be used in decision making