The use of information technology and user ethics on the quality of management accounting information systems Elly Halimatusadiah,Affandi Iss,Nunung Nurhayati,Hariani,Azkia Ibadina,M.Khalid Izzaturahman
Universitas Islam Bandung
Abstract
The phenomenon in Indonesia shows that the quality of the information system is still low with many cases of fraud in the bank so that it implies the low quality of the information produced so that it has an impact on low performance. This study aims to test and analyze the model of the use of information technology and the ethics of system users on the quality of information systems. The research method used is descriptive and verification. Data obtained through a survey using primary data and secondary data. Primary data were obtained by conducting interviews and distributing questionnaires to Islamic Commercial Banks (BUS) in Indonesia, as many as 10 BUS, while the observation unit was information system users (Middle Management and Lower Management). Before being analyzed, the data was tested first by testing the validity and reliability, and finally testing the hypothesis using multiple linear regression. Based on the results of the study, it was found that the use of information technology had a significant positive effect on the quality of management accounting information systems, and user ethics also had a significant positive effect on the quality of management accounting information systems
Keywords: Information Technology Utilization, System User Ethics, Management Accounting Information System Quality.
