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The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises(Conference Paper)

International Conference on Communication Technology Proceedings, ICCTVolume 2017-October, 15 May 2018, Pages 1989-199317th IEEE International Conference on Communication Technology, ICCT 2017; Chengdu; China; 27 October 2017 through 30 October 2017; Category numberCFP17411-PRT; Code 136565

The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises

Accounting & Finance, Bina Nusantara University, Jakarta, Indonesia
Accounting & Finance, Bina Nusantara University, Jakarta, Indonesia
Accounting & Finance, Management, Bina Nusantara University, Jakarta, Indonesia
Accounting & Finance, Management, Bina Nusantara University, Jakarta, Indonesia

Abstract:

Quality accounting information system is an integrated information system, to improve the quality of accounting information systems (AIS) required leadership that will improve the quality of accounting information systems. This research was conducted at 61 for companies in the State-Owned Enterprises, survey respondents was the head of the accounting department, chief financial officer and the head (branch manager). This study used an explanatory cross-sectional survey, and tests the data used by Structural Equation Model (SEM) approach to analysis tools Partial Least Square (PLS). The results found the leadership style at state-owned companies affect the use of accounting information systems and found accounting information system affect the quality of information.
Index by scopus

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