How Information Technology and User Competence Affect the Quality of Accounting Information Through the Quality of AIS

Abstract

This study aims to examine the effect of information technology and user competence on quality of accounting information systems (AIS), and its impact on the quality of accounting information. The research was conducted on 60 financial units from accredited higher education institutions in Riau Province and Riau Islands which were selected from 89 higher education institutions using the stratified random sampling method and the assistance of analytical tools, namely: SEM PLS. The results of the study concluded that information technology and user competence had an effect on the quality of AIS for accredited higher education institutions in Riau and Riau Islands Provinces. And the quality of AIS affects the quality of accounting information needed for decision makers. The results of this study are able to solve the problem of not quality of AIS in accredited higher education institutions in Riau and Riau Islands Provinces through the proper use of information technology and the use of competent resources in their fields.