Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information
Indah Rahayu Lestari1, BerlianKarlina2, Anita WahyuIndrasti3
1Indah Rahayu Lestari, Faculty of Economics and Business, Universitas Budi Luhur.
Manuscript received on 07 July 2019 | Revised Manuscript received on 17 August 2019 | Manuscript Published on 27 August 2019 | PP: 871-874 | Volume-8 Issue-2S4 July 2019 | Retrieval Number: B11740782S419/2019©BEIESP | DOI: 10.35940/ijrte.B1174.0782S419
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Entering the era of globalization, Indonesian MSMEs have experienced growth by the years. With the development of MSMEs, the obstacles that are often faced are financing and capital issues. The limited access to credit is largely due to financial reporting. The development of accounting information that is not only used by large companies, the MSMEs also apply accounting information in the business. Information is the result of data processing that gives meaning and benefits. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and better to improve the quality of accounting systems. This study shows how the influence of the use of information technology, user expertise, intensity of use on the quality of accounting information. Samples in this research are MSMEs in Indonesia. The results of this study are: the use of information technology has a significant and positive effect on the quality of accounting information, user expertise does not affect the quality of accounting information, and the intensity of usage has a significant positive effect on the quality of accounting information.
Keywords: Information Quality Accounting Data Processing Development.
Scope of the Article: Information and Data Security