The Effect of E-Commerce Application, User Personality, and Corporative Strategy on the Effectivity of Accountancy Information System and It’s Impact on Accountancy Information Quality (Survey on Banking Corporation)

Abstract

E-commerce application, personality of users, and corporate strategies are the factors that can improve the effectiveness of accounting information system. Thus, the effectiveness of accounting information system has influence on the quality of accounting information. In Indonesia, this phenomenon happens in many organizations, showing that there is accounting information systems that has not resulted qualified accounting information. This research was carried out in order to find the fact through examination presenting in the influence of e-commerce application, user personality and corporate strategies towards accounting information system which can give impact to the quality of accounting information. Data that is used in this research were gained through survey by distributing questioners to 85 banking companies in Indonesia.  The data were then tested statistically by applying SEM-PLS. Research method used was explanatory research. The results of this study showed that the user personality influences the effectiveness of accounting information system and then effectiveness accounting information effect on quality of accounting information, however, for e-commerce application and corporate strategies, there are no significant effect on the effectiveness of accounting information system.

Keywords: E-Commerce Application, Personality Users, Corporate Strategies, Accounting Information System Effectiveness and Quality Accounting Information.

DOI: 10.7176/RJFA/10-24-02

Publication date: December 31^st 2019