The Influence of User Competences, Software, and Database To The Quality of Accounting Information System

Abstract

The purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%.

Keywords: user competence, software, datadase, the quality of accounting information Shittim