The Influence of System User Ethics in Increasing the Effectiveness of Accounting Information Systems

Abstract

System User Ethics is the most important part in increasing the effectiveness of accounting information systems. Where ethics as a moral agent in making choices to guide his behavior, and when the system is applied ethics is an important part in increasing the effectiveness of accounting information systems. The purpose of this study was to determine how much influence the ethics of system users have on the effectiveness of accounting information systems. The research method uses descriptive verification, data collection techniques use questionnaires, and the data is tested for validity and reliability. The population is Islamic banking employees, with a sample of 59 Islamic Commercial Bank employees who are directly related to the research. The test tool used is simple linear regression. The results showed that the ethics of system users had a significant effect on the effectiveness of the Islamic banking accounting information system.

Keywords: Ethics user system, the effectiveness of the accounting information system, Islamic banking

DOI: 10.7176/RJFA/12-20-03

Publication date:October 31^st 2021