Rapina Rapina and Azhar Susanto

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1 Our Ref: ICCSE/2016/PID184 Date: 18 th Nov 2016 Rapina Rapina and Azhar Susanto Dear Prof/Assoc. Prof./Dr/Sir/Mdm, PAPER ACCEPTANCE TO BE PUBLISHED IN ADVANCED SCIENCE LETTER JOURNAL INDEXED IN SCOPUS Congratulations! We are pleased to inform you that your paper No 184: An Empirical Investigation of the Accounting Information System Quality be orally presented at the ICCSE2016 conference that will be held on November 2016 in Kota Kinabalu, Sabah. For your information, all accepted and registered papers will be published in the Advanced Science Letters journal (ISSN: (Print): EISSN: (Online)) indexed in Web of Science (ISI) and SCOPUS. Please us if you have any technical problems related to ICCSE2016. We thank you very much once again for your contribution to ICCSE2016 and we are looking forward to hearing from you. With Warmest Regards, Associate Professor Dr Rayner Alfred Organizing Chairperson The 2016 International Conference on Computational Science and Engineering (ICCSE2016)

2 Transaksi Konfirmasi Kesepakatan Transaksi: -&re BNI Nomor Tiket Tipe Transaksi Jenis Transaksi Tanggal Transaksi TanggalValuta Tanggal Jatuh Tempo Bankjual Bank beli Nilai Tukar Nama Unit Nama Petugas Bank Non Phisik TOD i24i t20',16 't 4t11t20'16 usd rdr 8,044, ,407 Pergu.uan Tinggi Bandung Sayekti Pulri U lnformasi Nasabah Nama Nasabah Pelaku Transaksi Alamat Nasabah Tujuan Transaksi lbu RAPINA lbu RAPINA --Tel Biaya pendidikan Perintah Pembukuan Rekening Debet Rekening Kredit (ldr) - (usd) Konfirmasi ini bukan sebagai bukti pembayaran. Untuk keabsahan transaksi, konfirmasi ini harus dibawa ke kantor cabang BNI terdekat untuk penyelesaian transaksi. Atau ditandatangani oleh Pihak yang berwenang untuk melakukan transaksi terhadap rekening tersebut di atas, PT Bank Negara lndonesia (Persero) Tbk \9 )E /"i,,l

3 RESEARCH ARTICLE Adv. Sci. Lett. 4, , 2011 Copyright 2011 American Scientific Publishers Advanced Science Letters All rights reserved Vol. 4, , 2011 Printed in the United States of America AN EMPIRICAL INVESTIGATION OF THE ACCOUNTING INFORMATION SYSTEMS QUALITY Rapina Rapina 1, Azhar Susanto,2 1 1Student of Accounting Doctoral Program-University of Padjadjaran Lecturer of Faculty Economic-Maranatha Christian University-Indonesia 2 Lecturer of Faculty Economic and Business Padjadjaran University-Indonesia The organization relies heavily on information system in order always be competitive. Accounting information system implementation success would encourage generates of quality accounting information. Personality characteristic is a concept that is identified as a factor driving the successful implementation of accounting information system. This research aims to examine and analyze the influence of personality characteristics on the quality of accounting information system and the implication on quality of accounting information by disseminating questionnaire on 67 banking organization in Indonesia and 254 people respondents participate in filling the questionnaire. The result showed that the accounting information system has not qualified because the organization has not been fullest regard for characteristics of the personality of the user system to conform with the objectives of the company in anticipation of a complex situation. Causes of accounting information are not yet qualified because of the application of accounting information system is not yet fully accessible whenever and wherever in order to match the needs of banking organizations. Keywords: accounting, information, systems, personality, information systems 1. INTRODUCTION * Address: RapinaRapinaRapina@gmail.com Accounting information system will generate accounting information 1. Quality of accounting information system provided by a good accounting information system and is an important factor in the success of a system 2. Accounting information system is used as a tool to analyze decisions or making decision related to transactions in the enterprise 3. Accounting information system is a collection of resources, such as people and equipment, and designed to transform financial data into information 4, Valuable information will be used in making reliable decisions and affected by quality attached in that information 1. The success of information systems and factors that influence has been considered important in the field of information system 5. One of the factors must be considered in order to achieve success in the implementation of systems is personality 6. Personality can be defined as a complex arrangement of relatively stable behavior that is a characteristic of a person s emotions 7. The information system should be built with a deep understanding of the organization where the information system will be used 8. Research about personal characteristics indicate the important thing to support the information system is human intermediation 9. Human personality can be measured through trait is arrayed in five domains personality called Big Five Personality approach 10. Research did by Deghandzade et al 11 about effects of human factor in effectiveness of accounting information system in 62 offices of public sector organizations and 1 Adv. Sci. Lett. Vol. 4, No. 2, /2011/4/400/008 doi: /asl

4 Adv. Sci. Lett. 4, , 2011 RESEARCH ARTICLE private companies that use computer-based accounting information system. The result of this research indicates personal characteristics, job satisfaction and experience working with financial software affect the effectiveness of computer-based accounting information system. There are several critical factors must be considered when implementing a new financial system and one of them is to change user behavior 12. This means when a person refuses or can t change their behavior, then it will occur failure in implementing the system 13. To follow up on the background already described, this research will be focused on the object of research that personality characteristics as variables that affect the quality of accounting information systems and the implication on quality of accounting information. 2. LITERATURE REVIEW Personality Characteristics Personality used to illustrate a person s tendency to act consistently in every time and everywhere 14. Personality is a stable characteristics and a tendency to determine similarities and differences in people s behavior 15. Personality can be defined as a consistent pattern of behavior and interpersonal process from the inside of the individual 16. The following conclusion can be drawn regarding the definition of personality is a characteristic of someone who can provide the identity of the person being able to distinguish with others depicting the individual internal character who have contributed to the consistency in our mind, feeling and behavior. The dimensions used to measure personality characteristics are conscientiousness, agreeableness and emotional stability. Accounting Information System Quality The quality of information systems according to DeLone and McLean 17 is a term for a success. The success of information systems is effectiveness of an accountant to understand accounting information system and implement use of the technology 18. Framework from DeLone and McLean 19 illustrates that the success of information systems is interaction of six main variables i.e., quality system, quality of information, usage, user satisfaction, impact on individual and impact on organizations. Quality system refers to the perception of the ease of use the system. Quality of information refers to perception about information quality attribute like accuracy, relevance, reliability and completeness. Accounting information system is synonymous of success information system and can be considered a successful implementation of information system to provide quality accounting information and useful for its user. The dimensions used to measure accounting information system quality are integration, flexibility and accessibility. Information Accounting Quality Effective (quality) of information must be evaluated relate to its purpose to serve making decision. Effective is a function of decision to be made, the decision making method used, information that already own by decision maker, and capacity of decision makers to process information 18. Quality of accounting information can be defined as a thorough consideration of the extent to which stakeholder is given information that the quality is very good, in accordance with their needs outside user manuals and help screen (a feature quality system) 20. Information quality is the quality of output that produced by an information system that can be reports and online screens. This quality information, definition related to four dimensions of information quality, i.e., accurate, completeness, consistency and currency 21. Based on understanding forward by experts above, it can be concluded that the quality of information is the level where information is accurate, consistent, timeliness and relevance can meet expectation of users who require such information to be used in subsequent process such as making and decisive decision. The dimensions used to measure information accounting quality are timely, relevant, complete and accurate. 3. THEORETICAL FRAMEWORK Effect of Personality Characteristics towards Accounting Information System Quality The determinants of successful implementation consist of the user s personality characteristics, characteristics design of the system and characteristics of organizations 6. Devaraj et al 22 found strong acceptance for the relationship between intention to use and use of the system by testing the effect of user s personality using Big Five Personality on the variable perception benefit and subjective norm towards acceptance and technology use. Individual behavior and personality is considered to affect the implementation of the system, because the individual cognitive style in thinking will affect how an individual feels comfortable in organize issues in different ways 23. To continue that, Kabugo 24 in his study at university in Uganda towards 244 lecturers from six faculties reported the lecturers will change attitude towards using information system, accordance to type of personality, so it can be concluded that personality will affect the use of information system. History of study about personal characteristic show human intermediation in use of information system more important than sophisticated information system 9. Based on theories as a concept in the study mentioned above and some of the results from latest research, so it can be concluded that personality characteristic affects the quality of accounting 2

5 RESEARCH ARTICLE Adv. Sci. Lett. 4, , 2011 information system. Effect of Accounting Information System Quality towards Accounting Information Quality Generate useful information is limited by the AIS environment as well as benefit and cost structure inherent in the decision of the user 4. Quality of accounting information rests directly on systems development life cycle that generates accounting information system. This system provides accounting information to internal and external users 25. Overall objective of accounting information system to provide information for users 26. Accounting information system founded in various form organizations, whether individual company, corporate partnerships, nonprofit foundation, or household. The complexity of each accounting information system will be different, but each has a common in three main things: has a same structure (human resource and computer), the same process (the use of accounting methods) and the same goal (to provide information) 27. In order to be effective, information obtained from an accounting information system in an organization must be able to support information needs of management 28. The result of research conducted by Hongjiang Xu 2 shows information quality is one of competitive advantage for organizations. Empirical evidence also concludes, that quality of accounting information systems has an impact towards quality of accounting information stated by Adeh Ratna Komala 29 and Siti Kurnia Rahayu 30. Finally, accounting and function of information system responsible for providing useful information to other functional area and external parties. It must ensure users receive the information they need, and inform suits their needs 31. Based on theories as a concept in this research mentioned above, and some of the latest study that support theory, then it can be concluded that quality of accounting information system affects the quality of accounting information. questionnaire (item of question) that is enclosed and given an opportunity to be able to respond openly to give opportunity to respondents provide information over choice answers. Each answer of questionnaire (item of question) scored and the score obtained has a level measurement or ordinal scale unit. For all variables in this research using a rating scale from 1 to 5 that shows level or rating. Analytical unit in this research is 67 banking industry in Indonesia and the observation unit is 254 operational managers and employees in accounting to answer the phenomenon and support research framework. Reason for using banking industries as the population in this research is banking industry plays a major role in the movement and economic growth of a country 32. Structural Equation Modelling (SEM) with valuation parameter model using PLS (Partial Least Square) method will be used in this research to test the hypotheses of the research. Statistical analysis techniques (SEM) will be used because the existence of a causal relationship between variables and each of variables is unobserved variables. 6. DISCUSSION AND HYPOTHESES TESTING Discussion Based on the results of data processing using partial least square, path diagram full model of the effect of personality characteristics on quality of accounting information system and its effect on quality of accounting information is obtained as shown in the following figure: 4. HYPOTHESES DEVELOPMENT Hypotheses development results obtained from a literature review and mind framework already described, then the research hypotheses as follow: 1) Personality characteristics affect towards quality of accounting information system. 2) Quality of accounting information system affects towards quality of accounting information. 5. RESEARCH METHODOLOGY The measurement of the variables in this research, measured by measuring instruments in the form of Figure 1 Path Diagram Full Model Through weighting factors contained in figure 1 can be further tested the validity of each item stated as well as the reliability of latent variable construct that researched. Item statement is said to be valid if it has a weighting factor greater than Then composite reliability considered satisfactory is greater than Next presented the following measurement model test result from each latent variable used in this research. Table 1 Summary Test Result Confirmatory Factor Analysis Each Latent Variables Latent Variable Indicator Weighting Factor Composite Relaibility Variance Extracted Cronbac's Alpha 3 Adv. Sci. Lett. Vol. 4, No. 2, /2011/4/400/008 doi: /asl

6 Adv. Sci. Lett. 4, , 2011 RESEARCH ARTICLE Personality PC1 0,748 0,871 0,529 0,822 Characteristics (PC) PC2 0,613 Latent Variable Indicator Weighting Factor PC3 0,828 PC4 0,757 PC5 0,709 Composite Relaibility Variance Extracted Cronbac's Alpha PC6 0,691 Accounting Information AISQ1 0,767 0,892 0,585 0,854 System Quality (AISQ) AISQ2 0,864 AISQ3 0,814 AISQ4 0,817 KSIA5 0,777 KSIA6 0,494 Accounting Information AIQ1 0,631 0,932 0,633 0,915 Quality (AIQ) AIQ2 0,771 AIQ3 0,824 AIQ4 0,815 AIQ5 0,889 AIQ6 0,823 AIQ7 0,791 AIQ8 0,795 On the latent variable of personality characteristic can be seen the weighting factor for each of the indicator is greater than 0.50 that shows the six indicators is valid in measuring the latent variable of personality characteristics. Then composite reliability value and Cronbach s alpha value are greater than 0.70 that shows the six indicators have consistency in measuring the latent variable of personality characteristics. Furthermore, variance extracted value is that shows on average 52.9% information contained in each indicator can be represented through latent variable of personality characteristics. On latent variable quality of accounting information system can be seen by weighting factors of each indicator is greater than 0.50, that shows the six indicators is valid in measuring latent variable of accounting information system quality. Then composite reliability value and Cronbach s alpha value is greater than 0.70 that shows the six indicator has consistency in measuring latent variable of accounting information system quality. Furthermore, variance extracted value is that shows on average 58.5%, information contained in each indicator can be represented through latent variable of accounting information system quality. On the latent variable of accounting information quality can be seen the weighting factor for each of the indicator is greater than 0.50 that shows the eight indicators is valid in measuring the latent variable of information accounting quality. Furthermore, composite reliability value and Cronbach s alpha value is greater than 0.70 that shows the eight indicators have consistency in measuring latent variable of accounting information quality. Then variance extracted value is that shows on average 63.3% information contained in each indicator can be represented through the latent variable of accounting information quality. Hypotheses Testing After the measurement model has been explained, the next is hypothesis testing performed to test the effect of personality characteristics towards accounting information system quality and the implication on accounting information quality. The following summary of the results of hypothesis testing research presented. Table 2 Summary of the Result Hypothesis Test Sub Path Coefficient t * statistic R 2 Structure First PC!AISQ 0,631 9,289 0,399 Second AISQ!AIQ 0,843 26,263 0,711 *t critical = 1,96 Through coefficient of determination (R-Square) in table 2 can be known that personality characteristics influence 39.9% towards accounting information system quality. Then, the accounting information system quality influence 71.1% towards accounting information quality. Effect of Personality Characteristics towards Accounting Information System Quality Based on the test result summarized in table 2 it can be seen that the value of t statistic organization commitment (9,289) greater than t critical (1,96), meaning personal characteristic affect the quality of accounting information system. The results of the research provide empirical evidence that higher personality characteristic will improve quality of accounting information system. Effect of Personal Characteristics towards Accounting Information System Quality Based on the test result summarized in table 2 it can be seen that the value of t statistic accounting information system quality (26,263) greater than t critical (1,96), meaning accounting information system quality affects the quality of accounting information. The result of this research provided empirical evidence that the quality of accounting information system will improve quality of accounting information. CONCLUSION - Personality characteristics affect the quality of accounting information system so as to improve the quality of accounting information systems, it should conduct training for employees to form a proper personality characteristics. The training will form a positive viewpoint when employees use accounting information systems that exist within the organization. 4

7 RESEARCH ARTICLE Adv. Sci. Lett. 4, , The quality of accounting information systems affects the quality of accounting information so as to improve the quality of accounting information, it must provide hardware, software, procedures, database and network communication technology capable integrated in order to support the needs of users in applying the accounting information system. This research hasn t revealed all variables that can affect accounting information system quality affect towards accounting information quality, then other researchers are expected to examine other variables such as e-commerce, environmental uncertainty, business process and others. REFERENCES [1] Wilkinson, J.W., Cerullo,M.J. and Raval,V., Accounting Information Systems: Essential Concepts and Applications. Fourth Ed., USA: John Wiley & Sons,(2000). [2] Hongjiang Xu. Data quality issues for AIS implementation: Systems, stakeholders, and organizational factors. Journal of Technology Research., (2009). 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