Determinasi Kualitas Informasi Akuntansi Pada Perusahaan Non-Keuangan Badan Usaha Milik Negara Go Public

Abstract

The objective of this study is to find out of effect the use of information technology, user expertise, and quality of information system toward the quality of accounting information. It was conducted on a sample of non-financial companies of state owned companies that are listed on the Indonesia Stock Exchange. The data collected for the study came from a survey that was sent out to the finance and accounting staff members of the company. The study was conducted using a statistical method known as SEM by SmartPLS. The results of the analysis revealed that the information system's quality significantly affected the quality of accounting information, but not for the use of information technology and user expertise.