Quality of Accounting Information System

Increased global competition and constant changes in information processing technology pose new challenges for both auditors and managers who are tasked with establishing, implementing, and monitoring internal control solutions within their organizations. Due to the rapid pace of change, many organizations have difficulty simultaneously acquiring current technical skills in operating new systems and understanding the impact of new information processing technologies on internal control policies and procedures. IT provides clear opportunities to address tactical and strategic business issues, but it also opens the door to new threats to internal controls that jeopardize the accounting information system (Korvin, 2004).

SA Sherer and S. Alter (2004) also noted to managers that IT risks that can threaten the information system of enterprises include: failure to monitor or adapt to changes in IT, instability of IT architecture, mismatch of IT with business needs, new IT that is difficult to use, and complexity of IT.

In this study, the risk of applying IT advances is the risk related to the application of new IT in management, arising in the process of operating IT systems in enterprises, affecting the quality of IT systems and thereby affecting the output of IT systems which is the quality of IT systems. Applied to the study, the risk of applying IT advances and the scale of risk of applying IT advances will be inherited and adjusted (if any) from the studies of Korvin (2004) and SA Sherer and S. Alter (2004).

2.1.7. Human resource risks

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Xu et al. (2003) pointed out that IT professionals believe that system controls are more important, but accountants believe that human process controls are more important and more important than the system itself. Human factors have a much greater impact on accounting information quality and IT staff cannot create all the controls to put into the system, but still need people to enforce the rules and controls. There are even many human-related issues that machines cannot control.

Organizations often invest millions of dollars in purchasing, configuring or upgrading systems, but how much do they invest in people in training and education?

system to be usable. If people do not have the skills to operate and control the system, no matter how perfect the system is, it cannot produce high quality information. Lack of training and coaching will cause serious harm and have an adverse impact on the quality of information.

Iskandar (2015) concluded that management commitment and user competence have influenced the quality of IT systems. Competence refers to the basic characteristics such as skills, knowledge and abilities that people possess to carry out their responsibilities to deliver superior performance. Wongsim (2013) argued that lack of proper training and education can lead to serious problems for the organization due to its impact on IT systems and IT systems. Shien (2015) stated that user competence is the ability and talent that a person has to perform his/her tasks. In addition, Shien also cited Romney and Steinbart (2012), the success of an IT system often depends on the organization's ability to overcome obstacles/constraints.

Training and coaching guide the process of communicating a comprehensive, logical concept of the ERP system to management and employees. This helps people better understand how their tasks relate to the various functional departments in the enterprise. Users are the ones who produce results and are responsible for making the system work as expected. The main reason for training and coaching is to improve the expertise, qualifications and knowledge of people in the enterprise (Zhang et al., 2002).

In this study, human resource risk is the risk related to human attitude, knowledge, professional capacity and skills, arising in the process of operating the IT system in the enterprise, affecting the IT system quality and thereby affecting the output of the IT system which is the IT system quality. Applied to the study, the Human resource risk factor and the Human resource risk scale will be inherited and adjusted (if any) based on the studies of Xu et al. (2003), Zhang et al. (2002), Wongsim (2013), Iskandar (2015) and Shien (2015).

2.1.8. Management commitment risk

According to Cooper (2006), managerial commitment is “the commitment to engage in and maintain behaviors that enable others to achieve goals”. Thong et al. (1996) argued that if top management only provides minimal support such as approving the purchase of a computer system, and then has no involvement in the implementation issues of the IT system (such as reviewing consultants’ proposals, participating in decision making, or monitoring the project), the effectiveness of the IT system will be low. Their findings suggest that managerial commitment will increase the effectiveness of the IT system because top management will provide the necessary resources for the IT system projects.

Information system development is associated with management commitment, influenced by the presence of senior management, middle management involvement in information system development goals, and clear commitment to documenting the work plan, in an effort to direct, review, measure, and support the active activities from start to finish for the project by senior and middle management (Englund and Bucero, 2006).

Rapina (2014) quoted from Kutz (2011) said that the characteristics of strong management commitment include: senior management support for change and empowerment of employees to implement change, implementation measures aligned with the business objectives, investment and return on investment, technology and systems, development and retention of human capital, communication of goals and results.

Top management sets the organization's strategy to achieve its plans, they allocate human and financial resources to coordinate work and achieve success (Laudon and Laudon, 2018). IT projects require the allocation of resources to design, train staff, and technological processes (Mkonya et al., 2018).

ERP is a highly integrated information system, so its design, implementation and operation require the full cooperation of all members of the same department and from other departments of the enterprise. Top management support can play a useful role in resolving disputes and providing clear signals to any doubts. Top management support in ERP operation has two main aspects: (1) providing leadership and (2) providing the necessary resources. To operate the system

For ERP to be successful and smooth, companies require the steering committee to attend team meetings and oversee the system's operation, spend time with people, and provide clear direction. ERP system operation can be severely limited if certain key resources (e.g., people, money, and equipment) are not available (Zhang et al., 2002).

Top management plays a key role in all stages of the systems development cycle, including planning and implementation. The main task is to develop a system that communicates with top management about strategic planning, critical success factors, and overall goals. There is a risk in developing a system when management’s opinion is accepted as contrary to reality. Responsibility for the success or failure of the new system rests with the system developer (Meiryani, 2014).

In this study, management commitment risk is the risk representing the participation and support from managers, arising in the process of operating the IT system at the enterprise, affecting the quality of the IT system and thereby affecting the output of the IT system which is the quality of the IT system. Applied in this study, the Management commitment risk factor and the Management commitment risk scale will be inherited and adjusted (if any) based on the studies of Zhang et al. (2002), Meiryani (2014) and Mkonya et al. (2018).

2.1.9. Organizational culture risk

According to Schein (2017), the culture of a group can be defined as the cumulative shared learning of the group as it solves the group's problems of external adaptation and internal integration; has worked well enough to be considered valid and taught to new members the correct way to perceive, think, feel and behave in relation to those problems. This cumulative learning is a pattern or system of beliefs, values and behavioral norms that are considered basic assumptions and eventually transcend understanding.

Culture is a social knowledge between people in an organization. People in an organization should learn important aspects of culture. Culture can be learned through knowledge transfer through communication.

as well as simple observation, so that organizational culture shapes employee attitudes and behaviors, based on a system of control over all members (Colquitt et al., 2019).

Organizational culture is the shared values, beliefs, norms, expectations, and assumptions that bind people and systems together. It gives people a sense of identity; facilitates commitment, initiative, communication, and provides a basis for stability, control, and direction (Fitriati and Mulyani, 2015). Saffold (1988) argues that organizational culture permeates organizational life in a way that affects every aspect of the organization.

Culture is believed to influence outcomes such as productivity, performance, commitment, confidence, and ethical behavior (Denison, 1984; Posner et al., 1985). Organizational culture plays a significant role in shaping managerial behavior because it is the foundation of the internal organizational environment (Griffin and Moorhead, 2012).

Zhang et al (2002) explained that organizational culture is closely linked to national culture, so two aspects of organizational culture are identified as being related to ERP implementation success: (1) The degree of cultural conflict expressed through the customer's organizational culture in ERP and (2) The degree of collectivism in the organizational culture. Zhang et al (2002) cited Krumbholz and Maiden (2001) that the conflict between the culture in ERP and the current organizational culture affects the success of ERP implementation. Western organizations rely heavily on information when making decisions. In China, management does not rely much on information even though the information system has been implemented. They will rely more on extrapolation from experience and intuition. Major decisions are often made by top management, which will reduce the need for back-and-forth communication among managers. Therefore, the less likely management is to rely on systematic information from the output of the ERP system, the more difficult it is for stakeholders to be negatively affected by their leadership's behavior. This may be the reason why there are more ERP implementation failures in China than in Western countries.

The internal environment, or corporate culture, influences how an organization sets strategies and goals; structures business operations; and identifies, evaluates, and responds to threats.

dealing with risk. Weak or ineffective internal environments often lead to breakdowns in controls and risk management. Human resource standards need to attract, motivate, develop, and retain talented people. Organizations need a culture that emphasizes integrity and commitment to ethical values and competence. In addition, the more accountable management’s philosophy and operating style are and the more clearly they are communicated, the more likely employees are to behave responsibly. If management pays little attention to internal controls and risk management, employees will be less diligent in achieving control objectives (Romney and Steinbart, 2018).

Napitupulu (2015), citing McShane and Glinow (2010), confirmed that the construction and operation of information systems in enterprises is strongly influenced by organizational culture. Organizational culture is expressed through the characteristics: attention to detail, innovation, team orientation, results orientation, people orientation, stability and enthusiasm. Wongsim (2013) further explained that the lack of teamwork and communication between departments will be potential risks affecting the implementation of information systems.

In this study, organizational culture risk is the risk related to corporate culture. These are phenomena, behaviors, actions, attitudes and ways of behaving that go against the cultural norms of the enterprise, affecting the common goals of the organization, arising in the process of operating the IT system at the enterprise, affecting the quality of the IT system and thereby affecting the output of the IT system which is the quality of the IT system. Applied in this study, the factor of Organizational Culture Risk and the scale of Organizational Culture Risk will be inherited and adjusted (if any) from the studies of Zhang et al. (2002), Wongsim (2013), Napitupulu (2015), and Romney and Steinbart (2018).

2.1.10. Quality of accounting information system

Zaied (2012) stated that the quality of a system can be measured by reliability, usability, adaptability, trust, and maintainability. The quality of an information system can be measured by nine attributes: ease of use, ease of learning, user requirements, system functionality, system accuracy and flexibility, sophistication, integration, and customization (Sedera and Gable, 2004). Meanwhile, Romney and

Steinbart (2018) argues that the success of an IS can be based on the characteristics of usefulness, economy, reliability, availability, customer service, capacity, ease of use, flexibility, portability, auditability, and security. In addition, the success of an IS can be measured by accuracy, timeliness, and relevance (Laudon and Laudon, 2012).

Gorla et al. (2010) classified the attributes of system quality into two main categories, namely system features from the perspective of the system designer (flexible systems) and system features from the perspective of the end user (sophisticated systems). Flexible system characteristics include: (1) The information system is easy to learn, (2) Equipped with only useful features and functions, and (3) Flexible to make changes easily. Sophisticated systems include: (1) The information system is applied with modern technology, (2) Well integrated, (3) User friendly, (4) Fully documented, (5) Short response time for online requests, and (6) Latency between batch processing of input and output data.

Citing the views of some other researchers such as Napitupulu (2015), the ICT is identified through the following characteristics: integration, flexibility, reliability and efficiency. Darma J. et al. (2018) stated that ICT includes: reliability, integration and accessibility. Anggadini (2015) emphasized the three attributes of flexibility, efficiency and accessibility. A study on ICT by P. Patel (2015) pointed out that ICT attributes include: efficiency, integrity, compliance, effectiveness, availability and security. Meanwhile, Shien (2015) mentioned efficiency, integration and timeliness.

The origin of the successful IS model DeLone and McLean (1992) (abbreviated as D&M) was based on Mason's (1978) IS revision of Shannon and Weaver's (1949) communication theory, which identified three levels of information: (1) Technical level (the accuracy and efficiency of the system that produces it); (2) Semantic level (the ability to convey the intended message); and (3) Effective level (the effectiveness of its impact on the recipient) (Shannon and Weaver, 1949). Mason (1978) adapted this theory to IS and expanded the effectiveness level into three subcategories: (1)

Receiving information, (2) Affecting the recipient, and (3) Affecting the system. The original D&M model identified six factors for the success of an information system, namely system quality, information quality, system use, user satisfaction, individual impact, and organizational impact . General theory of information systems suggests that when system quality is consistent with information quality, there is a greater likelihood of a strong effect on performance if end users are satisfied and use the system.

After receiving comments from other researchers, DeLone and McLean updated the 2003 model by adding the variables “Intention to Use”, “Service Quality”, combining “Personal Impact” and “Organizational Impact” into “Net Benefits”, and adding a feedback loop from “Net Benefits” to “Use” and “User Satisfaction”. In 2016, the model was again adjusted by DeLone and McLean to “Net Benefits” to be consistent because the authors’ implication of the output is negative or positive but the term “Benefit” usually refers only to what is positive. In addition, feedback loops were added with feedback arrows going from “Use”, “User Satisfaction” to

“System quality”, “Information quality” and “Service quality”.

The IT quality attributes in the D&M model (2016) include: (1) Ease of learning, (2) Ease of use, (3) Availability, (4) Response time, (5) Reliability, (6) Flexibility, (7) Personalization, (8) System interaction, and (9) Security.

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