The Influence of Quality of Management Accounting Information System on the Implementation of Good Corporate Governance and It Impacts on the Company Performance

Abstract

The decrease of sharia commercial banks performance in the several years (2014-2017) may be caused by the low of implementation of good corporate governance's (GCG) principles. And the low of implementation can caused by the low of Quality of Management Accounting Information System (QMAIS). This study aims to prove empirically that QMAIS can influence the implementation of GCG so that it has impact on company performance. The study uses survey as the research method which the method of data collection is by distributing the questionnaire to the managers in the middle management level. The research population is 42 banks of all banking institutions in Bandung City with the target population are 12 banks of all Sharia Commercial Banks in Bandung. The sampling technique uses convenience sampling. Further, the hypothesis testing will be done by using SEM-PLS statistical techniques. The study results show that QMAIS does not have influence on the implementation of GCG. Then, the implementation of GCG has positive and significant influence on company performance, it can be interpreted that the better the implementation of GCG, the better the company performance.

Crowdfunding Sharia Financing Model as Alternative Business Capital Financing for MSMES

“…To be able to carry out the implementation in accordance with the principles sharia stipulated by fatwa DSN MUI Number117/DSN-MUI/II2018, then it must refer to sharia compliance (sharia compliance) [18]. In general, the basic concepts of the compliance function serve as implementers and compliance risk managers who coordinate with the task force in risk management [19]. Compliance functions perform supervisory duties which is preventive and becomes an important element in management and sharia bank operations, capital market, sharia insurance, sharia pawnshops and non-bank Islamic financial institutions (Islamic financial services cooperatives) [20].…”

Digital accounting system and its effect on corporate governance: An empirical investigation

“…Additionally, Al-Hattami and Kabra (2022) found that DAS quality positively enhances management control in SMEs.The impact of DAS quality on CG has been the subject of study, with conflicting findings Wang and Huynh (2014). found a positive impact of AIS quality on CG structure in publicly listed firms in Vietnam, whileLestari et al (2019) showed no such impact. The quality of DAS, including factors such as accessibility, reliability, data integration, and availability of correct and timely information, is believed to affect the quality of accounting information, which in turn influences decision-making and organizational performance(Al- Attar, 2021;Al-Hattami, 2021).…”