Organization Factors on the Quality of Financial Applications in Insurance Companies

lilis puspitawati

Abstract


Abstract: This study to find out the magnitude of the organizational environmental factors on the quality of Financial Application in insurance companies. This research is motivated by the problem of the low quality of Financial Applications in several insurance companies in Indonesia, because many financial applications are not integrated and often experience interference. The research used descriptive and qualitative methods. The sample in this study were 35 financial accounting units of insurance companies in Bandung city, which were selected based on the Simple Random Sampling technique. To test the effect between variables, multiple linear regression analysis was used. The results showed that information technology had a significant positive effect on the quality of financial applications, top management support had a significant positive effect on the quality of financial applications and organizational culture had a significant positive effect on the quality of financial applications. 


Keywords


IT, top management support, organizational culture, quality Financial Application.

Full Text:

PDF

References


REFFERENCES

Abadi, Abdol Hossein Talebi Najaf. et.al. 2013. The Influence of Information Technology on the Efficiency of The Accounting Information Systems in Iran Hotel Industry. International Research Journal of Applied and Basic Sciences. Science Explorer Publications. Vol. 4. ISSN: 2251-838X. PP: 2048-2414.

Amran Mohammed Qasem Ali Khamis & Ishwara, P. 2018. Effect of the Organizational Culture and Structure on the Effectiveness of Accounting Information Systems. Research Review International Journal of Multidisciplinary. Vol.3, No.9. ISSN: 2455-3085 (Online).

Al-sharayri, Majed. 2012. Evaluating the Performance of accounting information systems in Jordanian private hospitals. Journal of Social Sciences, 8 (1):74-78.

Ahmed Al-Hiyari, et al. 2013. Factors that affect Accounting Information system Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. American Journal of Economic. Vol 3. No 1.

Azhar Susanto. 2013. Sistem Informasi Akuntansi. Bandung: Lingga Jaya.

Azhar Susanto. 2017, Sistem Informasi Akuntansi – Pemahaman Konsep Secara Terpadu, Edisi Perdana, Cetakan pertama, Bandung: Lingga Jaya.

Aziyar Ghasemi, Vahid Shafeiepour, Mohammad Aslani & Elham Barvayeh. 2011. The impact of Information Technology (IT) on modern accounting systems. Procedia - Social and Behavioral Sciences. Volume 28, 2011, Pages 112-116, ISSN 1877-0428.

Barganof, Nancy A; Mark G.Simkin dan Carolyn S. Norman. 2010. Core Concept of Accounting Information Systems. Eleventh edition. USA: Jhon Willey & Sons.

Bodnar, George. H dan William S. Hoopwood. 2014. Accounting Information Systems. USA: Pearson Education Limited

Cenik Ardana dan Lukman Hendro, SE. 2016. Sistem Informasi Akuntansi. Jakarta: Mitra Wacana Media.

Cooper, D. R & Schindler, Pamela S. 2014. Business Research Method. Twelfth Edition. Singapore: Mc. Graw-Hill.

DeLone, William H & Ephraim R. McLean. 1992. Information System Success: The Quest for The Dependent Variable. Information System Research. Vol.3, No.1 (March). Pp.60-94.

Frau, Lena. 2019. The impact of top management support on the behavioural intention to adopt Information systems: a literature review.

Gelinas, Ulrich J & Richard B. Dull. 2012. Accounting Information System. 9th Edition. USA: South-Western Cengage Learning.

Gun Gunawan Rachman, Muhamad Iqbal Adrian & Hennie Husniah. 2019. The influence of information technology and organizational culture on the quality of management accounting information systems. The 2nd Mulawarman International Conference on Economics and Business (MICEB). ISSN Print: 1907-3011 - ISSN Online: 2528-1127 123.

Greenberg, Jerald dan Robert A Baron. 2015. Behavior in Organizations Understanding & Managing the Human Side of Work.

Griffin, Ricky W & Gregory Moorehead. 2014. Organizational Behavior:Managing people and Organizations. Eleventh Edition. USA: South-Western Cengage Learning.

Inta Budi Setya Nusa. 2015. Influence of Organizational Culture and Structure On Quality Of Accounting Information System. International Journal of Scientific & technology research, 4(05).

Krismiaji. 2015. Sistem Informasi Akuntansi. Unit Penerbit: Yogyakarta.

Laudon, Kenneth C. & Jane P. Laudon. 2016. Management Information System: Managing the Digital Firm. Fourteenth Edition. England: Pearson Education Limited.

Lilis Puspitawati & Novi Indriani Siti Solihat. 2020. Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan. @ is The Best: Accounting Information Systems and Information Technology Business Enterprise, 5(1), 46-60.

Lilis Puspitawati & Melina Wisdayanti. 2020. Kesuksesan Sistem Informasi Akuntansi yang Dipengaruhi oleh Optimalisasi Dukungan Manajemen Puncak serta Efektifitas Struktur Organisasi. Jurnal Riset Akuntansi keuangan Universitas Pendidikan Indonesia. Vol. 8, No. 3. https://doi.org/10.17509/jrak.v8i3.23367.

Marakas, George M & James A. O’Brien. 2014. Introduction to information System. Sixtheenth Edition. Boston: McGraw-Hill.Inc.

Murtadho, M. F., Nurhayati, N., & Halimatusadiah, E. (2018). Pengaruh Kompetensi Pengguna Dan Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi (Survei Pada Cabang Bank BJB Syariah di Kota dan Kabupaten Bandung). Kajian Akuntansi, 19(1), 29-36.

Nelsi Wisna. 2013. The Effect of Information Technology on The Quality of Accounting Information Systems and Its Impact on The Quality of Accounting Information. Research Journal of Finance and Accounting (www.iiste.org). Vol. 4 (ISSN: 2222-1697). PP: 69-76.

Nurliyani, Jufri Darma, Arfan Ikhsan. 2020. The Effect of Organizational Culture on the Quality of Accounting Information Systems. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities.Vol 3. No.1.

Olson, David L. 2003. Introduction To Information System Project Management. Second edition. USA: Mc. Graw-Hill.

Petter, et.al. 2008. Measuring information systems success: Models, dimensions, measures, and interrelationships. European Journal of Information Systems. 17(3):236-263.

Puspitawati L & Susanto A. 2018. The Critical Success Factors of The Business Strategy In The Effectiveness Of Management Accounting Information System Evidence in Indonesia. The Critical Success Factors of The Business Strategy In The Effectiveness Of Management Accounting Information System Evidence in Indonesia. Journal of Eengineering and Aplied Science. Volume 13. Issue 15. Page No. 6265 – 6274

Putra, J. E., Fitrios, R., & Hanif, R. A. 2020. Pengaruh Penggunaan IT dan Kompetensi Pengguna terhadap Kualitas Informasi akuntansi serta dampaknya pada kualitas informasi akuntansi: Studi Kasus pada Perguruan Tinggi Terakreditasi di Provinsi Riau. Jurnal Riset Akuntansi UNIKOM. Vol.12, No.1 April.

Richard L Daft & Dorothy Marcic. 2014. Understanding Management. Cengage Learning: USA.

Robin, S & Judge, Timothy A. 2013. Organizational Behavioral. Prentice Hall: USA.

Robin, S & Coulter, Mary A. 2016. Management.13th edition. Pearson: USA.

Romney, Marshall B & Steinbart, Paul John. 2018. Accounting Information Systems, 14th Edition. USA: Pearson Education.

Schroeder, Richard G, et al. 2011. Financial Accounting Theory and Analysis: Text and Cases. 9 th edition. USA: John Wiley & Sons, Inc.

Sharma, Rajeev & Yetton, Phillips. 2011. Top management support and IS implementation: Further support for the moderating role of task interdependence. European Journal of Information Systems 20(6):703-712.

Sharma, Rajeev & Yetton, Phillips.2003. The Contingent Effects of Management Support and Task Interdependence on Successful Information Systems Implementation. Management Information Systems Research Center, University of Minnesota.Vol 27. No. 4. pp. 533-556 (23 pages).

Siau, K. 2012. Cross-Discliplinary Models and Applications of Database Management: Advancing Approaches. IGI Global.

Stairs, Ralph; Reynolds, George. 2012. Fundamental of Information Systems. 6th Edition. USA: Cengage Learning.

Stairs, Ralph; Reynolds, George. 2015. Fundamental of Information Systems. 8th Edition. USA: Cengage Learning.

Suharsimi Arikunto. 2016. Prosedur Penelitian Suatu pendekatan Praktek. Jakarta: RinekaCipta.

Thong, J. Y. L., Yap, C. S., and Raman, K. S. (1996). Top management support, external expertise and information systems implementation in small businesses. Information Systems Research, 7(2), 248-267.

James Y.L. Thong, Chee-Sing Yap & Kin-Lee Seah (2000) Business Process Reengineering in the Public Sector: The Case of the Housing Development Board in Singapore, Journal of Management Information Systems, 17:1, 245-270, DOI: 10.1080/07421222.2000.11045634.

Triyaminanti, N. (2017). Pengaruh Struktur Organisasi dan Budaya Organisasi terhadap Kualitas Sistem Informasi Akuntansi pada Pt. kai Daop 2 Bandung. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 1(1), 92-104

Ufrida Rahmi, Namira & Sari, Widya & Wulandari, Bayu. 2019. The effect of information technology, quality of accounting information and understanding of students on accounting software users. Journal of Physics: Conference Series. 1230. 012080. 10.1088/1742-6596/1230/1/012080




DOI: https://doi.org/10.17509/jaset.v13i2.37003

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

View My Stats Visitor