ANTECEDENT FACTORS OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATIONFOR ACCOUNTING INFORMATION QUALITY

Abstract

This study aims to determine the factors that influence companies in implementing accounting information systems, especially in the purchasing cycle and their influence on the quality of the resulting accounting information. This research was conducted through a qualitative approach with the case study method. Data collection techniques used interviews and document review, as well as testing the validity of the data using triangulation techniques. The results of this study indicate that the antecedent factors that support the application of accounting information systems, especially the purchasing department include the availability of information systems, human resource competence, task suitability, and also internal control. The Yogya Department Store branch of Ketanggungan has provided a computer system for inputting business activity data and management has provided support in preparing the system and human resources. The accounting information system used by The Yogya Department Store branch of Ketanggungan uses two methods, are manual and computerized. However, in practice there are still several obstacles that hinder the use of computer-based accounting information systems due to errors and lack of training, which makes it difficult for employees to input data and have multiple assignments in certain sections. Errors in the system cause the use of accounting information systems that are not optimal and will affect the quality of the accounting information produced.