AbstractThe purpose of this study is an attempt to explain, but not em terjemahan - AbstractThe purpose of this study is an attempt to explain, but not em Bahasa Indonesia Bagaimana mengatakan

AbstractThe purpose of this study i

Abstract
The purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t
test by α = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used.
Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Information

1. Introduction
Accounting information is the results of accounting processes, generally presented in a form of financial statement (Kieso et al, 2012:5) or an annual report (Maurice, 1994). If scrutinized, most of every definitions of accounting states that accounting information is the output of accounting processes. Organization of any kind always needs accounting information for economic decision making (Kieso et al, 2012). Accounting information is used for such things as investment decision, stewardes evaluation, monitoring activities and regulatory measures (Hansen & Mowen, 1995). By using accounting information, decision makers would obtain information on the future of their companies, such as forecasting that involves annual plans, strategic plans, and decision alternatives (Susanto, 2008). The users are interested in using the accounting information, becouse those information has fulfilled a decision-usefulness-information criterion (Kieso et al, 2012). In a strategic perspective, accounting information itself is one of the aspects of a company’s competitive advantage (Baltzan, 2012). Useful accounting information is an one that fits for used by the information user (Wang & Strong, 1996), or one that cause user take to desirable actions (Hall, 2011), or one that may help the users in making proper decisions (Gellinas et al, 2012). Accounting information quality is an information with characteristics/attributes that make the accounting information valuable for the users (O Brien, 1996). The quality of accounting information comes from the implementation of an accounting information systems quality (Sacer et al, 2006. Baltzan, 2012). Among of author use different terminologies when describing the
quality of Accounting information system, such as: effectiveness, success, usefulness, efficiency, user satisfaction, and also the term of quality itself. Gelinas et al (1990) suggests that the effectiveness of AIS is a measure of an accounting information system success to meet the established goals. A quality of accounting information system concerned with the measurement of output the actual system that produces the ouput (Delon & McLeod, 2003). An accounting information system quality is an integration of quality hardware, software, brainware, telecommunication network, data base, and quality of work and user satisfaction (Sacer et al, 2006).
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Abstract
The purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t
test by α = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used.
Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Information

1. Introduction
Accounting information is the results of accounting processes, generally presented in a form of financial statement (Kieso et al, 2012:5) or an annual report (Maurice, 1994). If scrutinized, most of every definitions of accounting states that accounting information is the output of accounting processes. Organization of any kind always needs accounting information for economic decision making (Kieso et al, 2012). Accounting information is used for such things as investment decision, stewardes evaluation, monitoring activities and regulatory measures (Hansen & Mowen, 1995). By using accounting information, decision makers would obtain information on the future of their companies, such as forecasting that involves annual plans, strategic plans, and decision alternatives (Susanto, 2008). The users are interested in using the accounting information, becouse those information has fulfilled a decision-usefulness-information criterion (Kieso et al, 2012). In a strategic perspective, accounting information itself is one of the aspects of a company’s competitive advantage (Baltzan, 2012). Useful accounting information is an one that fits for used by the information user (Wang & Strong, 1996), or one that cause user take to desirable actions (Hall, 2011), or one that may help the users in making proper decisions (Gellinas et al, 2012). Accounting information quality is an information with characteristics/attributes that make the accounting information valuable for the users (O Brien, 1996). The quality of accounting information comes from the implementation of an accounting information systems quality (Sacer et al, 2006. Baltzan, 2012). Among of author use different terminologies when describing the
quality of Accounting information system, such as: effectiveness, success, usefulness, efficiency, user satisfaction, and also the term of quality itself. Gelinas et al (1990) suggests that the effectiveness of AIS is a measure of an accounting information system success to meet the established goals. A quality of accounting information system concerned with the measurement of output the actual system that produces the ouput (Delon & McLeod, 2003). An accounting information system quality is an integration of quality hardware, software, brainware, telecommunication network, data base, and quality of work and user satisfaction (Sacer et al, 2006).
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Abstrak
Tujuan dari penelitian ini adalah upaya untuk menjelaskan, tapi tidak diuji secara empiris, efek efektivitas sistem pengendalian intern (kontrol umum dan aplikasi) pada kualitas sistem informasi akuntansi (kemudahan penggunaan, kegunaan dan penggunaan) dan yang berdampak pada kualitas informasi akuntansi (relevansi, akurasi, dan pemastian) untuk mengembangkan kerangka teoritis sebagai dasar hipotesis sebagai jawaban atas pertanyaan penelitian, yaitu, sejauh yang: (1) pengaruh pengendalian internal pada sistem informasi akuntansi (AISs), (2) pengaruh pengendalian intern terhadap kualitas informasi akuntansi, dan (3) pengaruh kualitas sistem informasi akuntansi pada kualitas informasi akuntansi. Penelitian ini akan menggunakan di
uji dengan α = 0,05 untuk menguji masing-masing hipotesis yang diajukan. Penelitian ini dijadwalkan akan dilakukan pada 85 Kementerian dan Lembaga Negara Republik Indonesia. Juga dijelaskan dalam makalah ini adalah metodologi penelitian yang digunakan.
Kata kunci: Pengendalian Intern, Kualitas Sistem Informasi Akuntansi, Kualitas Informasi Akuntansi 1. Pendahuluan Informasi Akuntansi adalah hasil dari proses akuntansi, umumnya disajikan dalam bentuk laporan keuangan (Kieso et al, 2012: 5) atau laporan tahunan (Maurice, 1994). Jika diteliti, sebagian besar setiap definisi akuntansi menyatakan bahwa informasi akuntansi merupakan output dari proses akuntansi. Organisasi apapun selalu membutuhkan informasi akuntansi untuk pengambilan keputusan ekonomi (Kieso et al, 2012). Informasi akuntansi digunakan untuk hal-hal seperti keputusan investasi, evaluasi stewardes, kegiatan pemantauan dan regulasi (Hansen & Mowen, 1995). Dengan menggunakan informasi akuntansi, pengambil keputusan akan mendapatkan informasi tentang masa depan perusahaan mereka, seperti peramalan yang melibatkan rencana tahunan, rencana strategis, dan alternatif keputusan (Susanto, 2008). Pengguna tertarik menggunakan informasi akuntansi karena munculnya informasi tersebut telah memenuhi kriteria keputusan kegunaan-informasi (Kieso et al, 2012). Dalam perspektif strategis, informasi akuntansi itu sendiri adalah salah satu aspek dari keunggulan kompetitif perusahaan (Baltzan, 2012). Informasi akuntansi berguna adalah salah satu yang cocok untuk digunakan oleh pengguna informasi (Wang & Kuat, 1996), atau yang menyebabkan pengguna mengambil tindakan yang diinginkan (Hall, 2011), atau yang dapat membantu pengguna dalam membuat keputusan yang tepat (Gellinas et al, 2012). Kualitas informasi akuntansi adalah informasi dengan karakteristik / atribut yang membuat informasi akuntansi yang berharga bagi pengguna (O Brien, 1996). Kualitas informasi akuntansi berasal dari penerapan kualitas sistem informasi akuntansi (Sacer et al, 2006. Baltzan, 2012). Di antara penulis menggunakan istilah yang berbeda saat menjelaskan kualitas sistem informasi akuntansi, seperti: efektivitas, keberhasilan, kegunaan, efisiensi, kepuasan pengguna, dan juga istilah kualitas itu sendiri. Gelinas et al (1990) menunjukkan bahwa efektivitas AIS adalah ukuran keberhasilan sistem informasi akuntansi untuk memenuhi tujuan yang ditetapkan. Sebuah kualitas sistem informasi akuntansi yang bersangkutan dengan pengukuran output sistem yang sebenarnya yang menghasilkan ouput (Delon & McLeod, 2003). Kualitas sistem informasi akuntansi merupakan integrasi dari kualitas hardware, software, brainware, jaringan telekomunikasi, data base, dan kualitas kerja dan kepuasan pengguna (Sacer et al, 2006).




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