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The effect of top management support and computer self-efficacy on the quality of accounting information systems
Darmansyah A.a, Suharman H.b, Fitrijanti T.b, Dahlan M.b, Yogia
a School of Business and Management, Institut Teknologi Bandung, Bandung, Indonesia
b Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia
[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_separator css=”.vc_custom_1624529070653{padding-top: 30px !important;padding-bottom: 30px !important;}”][/vc_column_inner][/vc_row_inner][vc_row_inner layout=”boxed”][vc_column_inner width=”3/4″ css=”.vc_custom_1624695412187{border-right-width: 1px !important;border-right-color: #dddddd !important;border-right-style: solid !important;border-radius: 1px !important;}”][vc_empty_space][megatron_heading title=”Abstract” size=”size-sm” text_align=”text-left”][vc_column_text]© BEIESP.The study compared the linear and log-linear equation model in describing the influence of top management support (TMS) and computer self-efficacy (CSE) on the quality of accounting information systems (QAIS). Then, determined the most feasible model of both. Data analysis was conducted by using SEM-PLS with software Smart PLS 3.0. The result of research indicates that the increased top management support significantly influences on the increasing quality of accounting information systems. Also, that the increasing of computer self-efficacy has a significant effect on improving the quality of accounting information systems. The log-linear equation model is more viable to describe the influence of top management support and computer self-efficacy on the quality of accounting information systems. Production elasticity from the influence of top management support and computer self-efficacy on the quality of accounting information systems is less than 1 which indicates the decreasing return to scale. The quality of accounting information systems will increase with a smaller proportion than the increase of top management support and computer self-efficacy. Increased TMS and CSE will increase QAIS, however an increasing QAIS experiences a decreasing return to scale.[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Author keywords” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Indexed keywords” size=”size-sm” text_align=”text-left”][vc_column_text]Accounting Information Systems,Computer Self-Efficacy,Equation Model,Top Management Support[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Funding details” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”DOI” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][/vc_column_inner][vc_column_inner width=”1/4″][vc_column_text]Widget Plumx[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][/vc_column][/vc_row]