SISTEM INFORMASI AKUNTANSI YANG BERKUALITAS DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI AKUNTANSI

Rd Amar Muslih

Abstract


Sistem informasi akuntansi yang berkualitas merupakan konsep yang diidentifikasi sebagai sistem yang mengolah data akuntansi untuk menghasilkan informasi akuntansi yang berkualitas. Secara umum sistem informasi akutansi di Indonesia belum berkualitas. Fenomena ini banyak dikemukakan oleh para pakar, yang berpendapat bahwa sistem informasi di Indonesia belum terintegrasi sepenuhnya, sistem yang dibangun masih parsial, belum handal, belum efisien, belum aman, belum mudah diakses dan belum menyediakan informasi yang tepat, yang pada akhirnya belum dapat dimanfaatkan dalam menunjang proses bisnis organisasi. Studi literatur ini bertujuan untuk mengkaji sistem infomasi akuntansi yang berkualitas dan dampaknya terhadap kualitas informasi akuntansi.


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References


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DOI: https://doi.org/10.15575/aksy.v1i1.4273

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