Determinants of Accounting Information System Quality and Its
Impact on Accounting Information Quality:
Study on Hospitality in Semarang City, Indonesia
CEACILIA SRIMINDARTI1, PANCAWATI HARDININGSIH1,
GREGORIUS ANGGANA LISIANTARA1, PAYAMTA PAYAMTA2
1Department of Accounting Faculty of Economics and Business
Universitas Stikubank
Semarang, INDONESIA
2Faculty of Economics and Business
Universitas Negeri Sebelas Maret
Surakarta, INDONESIA
Abstract: - This research intends to investigate the user capabilities and culture of an organization on the
quality of accounting information systems and its impact on information quality. A quantitative approach was
adopted, and 82 questionnaires were distributed to hotel employees in Semarang, Indonesia working in the
accounting department. Partial least squares are used to achieve numerical results that can explain the
phenomenon under study. The research results show that users' technical abilities and organizational culture
have a positive effect on the quality of accounting information systems. The influence of users' technical
capabilities and organizational culture on the quality of accounting information systems has an impact on the
quality of accounting information. This research is one of the first to link user capabilities and the culture of the
organization to the quality of accounting information systems and its impact on information quality. This
contributes to decision usefulness theory, highlighting systems of accounting information systems and quality
of information, systems of accounting information are created to produce good quality information that can be
used as a basis for corporate decision-making. The results also contribute to the systems of accounting
information literature.
Key-Words: - Accounting information system, Hospitality, Information Quality, Organizational culture,
Technical abilities, User capability.
Received: August 17, 2023. Revised: March 21, 2024. Accepted: May 5, 2024. Published: May 24, 2024.
1 Introduction
Currently, information technology (IT) is
experiencing very rapid development and progress.
This condition will influence companies in choosing
a good, effective, and efficient system. One of the
influences of improving IT is developments in
accounting data processing. The development of IT
has a broad effect on business aspects, including the
hotel business sector. All activities from
reservations to payment and checkout processes can
be carried out using information technology. Hotel
businesses need to integrate all components to
generate quality information, [1]. Hospitality is a
company engaged in providing paid lodging
services, currently depending on the quality of the
information system (IS) and the facilities provided
to generate service income. Each company has
unique characteristics so they will be different in the
process and managing data in providing information
to users, [2].
The problem often faced by companies
including hotels is the lack of clarity and
completeness of the information presented as a basis
for decision making. Issues arising from the
phenomenon of accounting information quality
include suboptimal conditions regarding IT, which
requires the management of information systems for
data access. One issue that arises in Indonesian
hotels is that the quality of accounting information
(AI) is still lacking, as the Kuta Bali Residence
Hotel discovered when it went bankrupt. The main
cause is errors in decision-making because vendor
determination is not carried out through a tender
process to get the best alternative vendor. Another
phenomenon occurred at a three-star hotel in
Medan, Indonesia. Management has violated
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employee rights in salaries and service fees that
employees usually get every month, the hotel
management is very bad. This shows that poor-
quality accounting information will disrupt the
decision-making process that will be used in
developing the company, especially in the hotel
industry. The limitation of previous research
regarding the quality of AIS is that there is no
complete study that combines individual and
organizational factors. The primary goal of the study
is to understand how user capabilities (individual
variables) and organizational culture (organizational
culture) affect the ability of AIS to be of better
quality. With the elements of user capability and
organizational culture (OC) within an organization,
these two factors are expected to improve the
quality of the AIS implemented by hotel companies.
The AIS greatly influences the final results of the
financial reporting submitted by the company, [3].
On the other hand, user capabilities and the
culture of the organization will determine the quality
of AIS. User ability is the capacity of a person to
execute sundry duties in a specific job, [4]. User
capabilities are important in developing existing
AIS. Companies need employees who have high
skills and are willing to be involved in developing
AIS. Users have an important role in system
implementation and cannot be separated from the
system development process. Meanwhile, the
culture of the organization makes a significant
contribution to the effectiveness of AIS, because the
system is closely aligned with company standards,
so the culture of the organization has a big effect on
the adoption of the system used. When designing an
information system for a company, an information
system designer cannot simply alter the standard
which has become the OC. They must do something
that will make the system of information more fit
until culture becomes one part of the IS. OC can
influence the way people behave, including in
receiving information systems. According to [5], IS
may assist managers by providing the data they need
to carry out their responsibilities. Information
systems must be able to produce correct information
quickly. The quality of AIS can have an effect on
the quality of the information produced, [3]. In this
regard, this research intends to investigate the
influence of user capabilities and the culture of
organization on the QAIS and their effect on the
QAI.
2 Problem Formulation
This study refers to the decision utility theory which
said that QAI is beneficial for users in making
decisions. Decision utility theory became a basis for
preparing of the Financial Accounting Standard
Boards (FASB), [6]. AI is said beneficial if it is able
to meet the decision makers’ needs. The level of
needs of financial report users needs to be
considered in presenting accounting information.
About Accounting Principles for Financial
Statements of Business Enterprises, the Accounting
Principles Board (APB) introduced the concept of
the content of the qualities that make financial
information useful in Statement No. 4 (1970). These
qualities are relevant, understandable, checkable,
neutral, timely, comparable, and complete. This is
proper with the features of the decision-usefulness
theory proposed in 1954, [6] and does not conflict
with the basic framework of the FASB which was
prepared later in 1980. Management applies
accounting standards because it wants to disclose
accounting information that describes financial
performance in the form of reporting finance. The
theory of decision utility of information of
accounting is described in the form of rules that
must be met by financial reporting elements so that
it can be used to make economic decisions.
Standard Financial Accounting Concept (SFAC)
No. 2 concerning characteristics qualitatively of AI
describes primary quality, its content, and secondary
quality. The primary qualities of information that
are beneficial in making economic decisions are
value relevance and reliability. To be relevant,
information must be logical. AI must have the
capability to make a difference in a decision. This is
achieved by assisting users to justify their
expectations. While relevant is defined as quality
assuring that information is valid.
Given the problem that financial reports have
the function of being accountable to owners and
providing beneficial information for the funder,
financial reports must be trustworthy and relevant.
Hence, to cope with this trouble, a decision utility
approach is used to make financial reports based on
historical costs more beneficial.
Decision usefulness theory is closely related to
accounting information systems (AIS) and
information quality. To overcome system
problems, managers are needed who have properly
implemented organizational culture (OC) as well as
good and developed user capabilities. The idea
behind AIS is founded on the information utility
theory. AIS is designed to generate high-quality data
that users may utilize as a foundation for decision-
making.
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2.1 The Influence of User Capabilities on
the QAIS
Ability is defined as a person's capacity to do sundry
duties, [7]. Meanwhile, [8], states that capability or
ability shows a person's potential to perform a duty.
These abilities can be physical abilities such as
computer skills or mental abilities such as making
decisions, where a person can choose to use or not
use these abilities. According to [7], user
capabilities can be assessed from how users run
existing IS. When a user of a system can master and
use an information system well, a person's technical
abilities can be assessed as good because the user
can run an existing system. Apart from that, the
user's ability to operate the new IS is very much
needed, this is important in terms of operating the
system so that it can operate optimally.
A user's ability is a person's ability to master
and use an IS well. Personal technical abilities in
operating an accounting information system are very
necessary to reduce errors and failures in operating
the system, [9]. This shows that the capabilities of
user personnel influence the quality of design and
information systems. If users have high expertise,
then they will provide very valuable input in the
development of AIS. Users have experience in
implementing the system starting from input,
processing, and output of data. This experience can
be used in the system development process so that it
becomes higher quality and meets needs. In this
way, user capabilities can have an impact on the
QAIS. Personal technical abilities are even
considered an important part of the success of an
AIS. Research results from [10], [11], [12] found
that user capabilities have an impact on improving
the quality of AIS.
2.2 The Influence of Organizational Culture
on the QAIS
Organizatonal culture refers to a system of shared
meanings held by members and differentiates an
enterprise from others, [7]. Organizational culture is
a pattern of common fundamental presumptions that
an organization finds, develops, and uses.
Organizational culture determines the attitudes,
behavior, responsibilities of members, and becomes
a benchmark in each program controlled by the
enterprise so that it can influence the quality of the
AIS, [13]. Every development or change in the AIS
in an enterprise requires all members of the
organization to adapt to these changes. If the OC in
the company is weak, there is a high possibility of
resisting change, including changes to the AIS.
However, if the company has a high OC,
organizational members will more easily accept and
adapt to these changes. According to [14], OC
significantly increases the efficacy of AIS.
Meanwhile, according to [15], OC plays an
important role in how individuals use IS and
information. OC is often integrated with IS.
Research results from [16], [17], [18], [19], [20],
found that OC has an impact on improving the
quality of AIS. However, [21] found that one of the
factors that was a barrier to the formation of AIS
was OC.
2.3 The Influence of the QAIS on the QAI
An AIS is a framework for coordinating resources to
convert input to economic information that is used
in carrying out the activities of a firm and providing
AI to stakeholders, [22]. The term AIS quality
submitted by [23] is used to indicate the integration
of sundry AIS elements. The QAIS refers to the
functioning of the AIS as a provider of QAI.
The quality of an AIS focuses on system
performance which consists of hardware, software,
policies, and procedures that can supply the
information needed by users, including being easy
to use, easy to access, and reliable. The quality of an
AIS can help managers supply the information
needed to perform their functions, [24]. One way the
fruitfulness of an AIS can be assessed from the
elements of information quality, [25]. AIS can
correct the validity of financial reports, [22].
According to [26], there is a connection between the
AIS adoption process and the information quality
(IQ) dimensions. Meanwhile, [23], explained the
connection between business reporting and AIS.
Likewise, [27], explains that AIS can be assessed by
their impact on QAI and company facilitation. The
study by [28], shows that QAIS can be a
competitive advantages for the organization.
Likewise, research by [29], shows that the QAIS
influences the QAI. Research by [30], indicates that
the QAIS positively affects the QAI
Information quality is the level of good or bad
data that has been produced by the system to
provide benefits or meaning. Information quality is
an important factor that influences service, [5]. In
producing quality information, the human role
remains the most dominant, it is said to be dominant
because only a small part can be done by tools to
produce quality information.
2.4 State Hypotheses
H1: Users capabilities have a positive influence on
the QAIS
H2: Organizational culture has a positive effect on
the QAIS.
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H3: The QAIS has a positive effect on the QAI.
The empirical model on the basis of literature
review, previous research results and hypothesis
development is depicted in Figure 1.
Fig. 1: Empirical Research Model
3 Problem Solution
The QAI is impacted by company culture and user
capabilities, which are analyzed using a quantitative
descriptive analysis technique.
3.1 Data and Sample Construction
This study, which is quantitative in nature,
demonstrates how corporate culture, user
capabilities, and QAIS affect QAI in hotel
businesses located in Semarang, Indonesia. The
basic data used in this study came from the
responses of the respondents. The population in this
study were all hotel companies in the city of
Semarang, Indonesia. The selection of a hotel
corporation can be attributed to the fact that
Semarang is a popular tourist destination in
Indonesia, drawing attention from potential
investors who view the hotel industry as a lucrative
venture. A hotel corporation serves as the unit of
analysis, and the area about the accounting function
serves as the unit of observation. There were 82
participants in this study. The data were analyzed
using PLS warp.
3.2 Measurement of Variables
This research uses two independent variables
consisting of user capabilities and organizational
culture, one mediating variable, namely the QAIS,
and one dependent variable, the QAI. Table 1
explains the operational definitions of the variables
used.
Table 1. Operational Definition
No
Variable
Dimensions
1
User
Capabilities
Knowledge
Ability
Expertise
2
Organizational
culture
Norms
Value
Organizational
Climate
3
Quality of
Accounting
Information
Systems
Integration
Flexibility
Accessibility
Formalization
4
Quality of
Accounting
Information
Accurate
Relevant
On-Time
Complete
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3.3 Data Analysis
All of the Semarang hotel companies made up the
study's population. The reason for choosing a hotel
company is because Semarang is one of the tourist
destinations in Indonesia. There were 130
questionnaires distributed to respondents, but 43
questionnaires were not returned. of the 87
questionnaires that were returned, 5 respondents
answered incomplete, so the total number of
questionnaires that could be used for analysis was
82. Respondents in this study were users of AIS,
who work in the accounting department. The
analytical tool used for conceptual model testing
and hypothesis testing in this research is Warp PLS.
This analysis was used considering that there was a
limited number of samples while the model being
built was relatively complex. The tests carried out
included testing the outer model and inner model,
then continued with hypothesis testing.
QAIS = α + β1UCAP + β2OC + ε (1)
QAI = α + β3QAIS + ε (2)
Where QAIS is the quality of the accounting
information system, UCAP is user capability, OC is
organizational culture, and QAI is the quality of
accounting information.
4 Results and Discussion
4.1 Descriptive Statistics
Table 2 depicts the descriptive statistics of UCAP,
OC, QAIS, and QIA. The minimum values are 1.78,
2.62, 1.00, and 2.20 respectively, while the
maximum values are 5.00, 5.00, 4.76 and 4.81. The
mean values are 4.77, 4.93, 4.69, and 4.81
respectively, while the standard deviation values are
0.94, 0.85, 1.47, and 1.59.
Table 2. Statistics of Descriptive
N
Minimum
Maximum
Mean
Std.
Deviation
UCAP
82
1.78
5.00
4.77
0.94391
OC
82
2.62
5.00
4.93
0.85260
QAIS
82
1.00
4.76
4.69
1.47283
QIA
82
2.20
4.92
4.81
1.58637
4.2 Measurement Model (Outer Model)
The results of this research show that the indicators
are all valid and reliable, because they meet
convergent validity, as can be seen in Table 3. The
loading factor value for all indicators is greater than
0.7. Apart from that, it can also be seen that the
AVE value is greater than 0.5.
Table 3. Values of combined loadings and
ross – loading
Variable
Value
Loading
g
AVE
p-value
Conclusion
User Capabilities
0.731
KP1
0.867
< 0001
Valid
KP2
0.816
KP3
0.929
KP4
0.806
Organizational
culture
0.723
BO1
0.767
< 0.001
Valid
BO2
0.899
BO3
0.884
BO4
0.843
BO5
0.827
BO6
0.798
BO7
0.876
BO8
0.889
BO9
0.895
Quality of Accounting
Information Systems
0.585
KSI1
0.816
< 0.001
Valid
KSI2
0.835
KSI3
0.751
KSI4
0.752
KSI5
0.763
KSI6
0.729
KSI7
0.697
KSI8
0.781
KSI9
0.786
Quality of Accounting
Information
0.757
KI1
0.804
< 0.001
Valid
KI2
0.760
KI3
3
0.806
KI4
0.867
KI5
0.836
KI6
0.873
KI7
0.892
KI8
0.846
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Table 4. Correlation between variables with squarer roots of AVEs
KP
BO
KSI
KI
KP
0.856
0.667
0.743
0.575
BO
0.657
0.854
0.638
0.427
KSI
0.735
0.649
0.775
0.588
KI
0.576
0.425
0.588
0.793
Table 5. R-square results
Variable
R-Squared
Adjusted R-Squared
QAIS
0.646
0.642
QAI
0.353
0.351
Table 6. Path coefficient results of the warp PLS method
Hypothesis
Path
Coefficients
P-Value
Conclusion
H1: The higher the user's ability, the higher the
QAIS.
0.657
< 0.001
Accepted
H2: The higher the organizational culture, the
higher the QAIS.
0.586
< 0.001
Accepted
H3: The higher the QAIS, the higher the QAI.
0.439
< 0.001
Accepted
The model passes the discriminant validity test,
indicating that it is discriminantly valid. The test
results are displayed in Table 4, which demonstrates
that the square root of AVE is higher than the
construct correlation value.
4.3 Structural Model (Inner Model)
The model's capacity for prediction is demonstrated
by the R-square values of each endogenous
variable. It is evident from the R-square values of
0.75, 0.50, and 0.25, [31], that the endogenous
variables can forecast the model.
Table 5 indicates that there is a moderate
capacity (0.642 and 0.351) for the endogenous
variables accounting information system quality
and accounting information quality to predict the
model. It can be said that UCAP and OC can
forecast the QAIS by 64.2%, while the rest is
determined by other variables. Furthermore, the
QAIS has a predictive ability of 35.1% of the QAI,
while the rest is influenced by other variables. The
path coefficient results appear in Table 6.
Based on Table 6, the research results can be
explained as follows. The influence of user ability
on the QAIS has a coefficient value of 0.657 and a
p-value of < 0.001. Thus hypothesis 1 (H1) is
accepted. The results show that the higher the level
of user ability, the higher the QAIS. If users have
high expertise, then they will provide very valuable
input in the development of accounting information
systems. Users have experience in implementing the
system starting from input, processing, and output of
data so that based on this experience it can be used
in the system development process to make it higher
quality. The low level of knowledge and abilities
possessed by users in the process of implementing
an AIS can cause users to be hampered so that the
QAIS is affected. Lack of user capability is one of
the causes of low QAIS so the use of the existing
system is not optimal. In addition, a lack of user
capability can result in the completion of work that
is the responsibility of each user not being optimal.
The ability of information system users to operate IS
plays a very important role so that the system can
operate optimally. Based on the answers from
respondents, it is known that users have good
abilities so the QAIS is good. If users know AIS,
they understand the work associated with the
implemented system. In addition, those who can use
AIS can express the need for information that is
useful in completing work. Employees are also
willing to provide input in system development to
improve their ability to work with the system
currently used by the company.
The findings of this research show that when
system users have better abilities, the QAIS will
improve. An AIS will run well if users can
understand, use, and apply the system to produce
information that is useful for decision making. In
this way, user capabilities can have an impact on
increasing the quality of the accounting information
system. The results of this study support the
research of [4], [9], [12], [32], [33], [34], [35].
Additionally, [36]. discovered that job
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appropriateness and human resource competency
facilitate the use of accounting information systems.
Likewise [22], [37], found empirical evidence that
user participation in the system has an impact on the
accounting information system.
The second hypothesis, H2), tests the influence
of organizational culture on the quality of
accounting information systems, and has a
coefficient value of 0.586 and a p-value of < 0.00,
hypothesis 2 (H2) is accepted. The results of this
research show that the pattern of shared basic
assumptions discovered, created, and developed by
the organization can determine the attitudes,
behavior, and responsibilities of members, as well
as become a benchmark in each program controlled
by the company so that it can influence the quality
of the accounting information system. These results
illustrate that if a company has a strong
organizational culture, organizational members will
more easily accept and adapt to changes, including
changes to the accounting information system.
Therefore, organizational culture needs to be
developed in such a way that it can improve the
quality of accounting information systems.
Organizations design accounting information
systems to meet their needs. Organizational culture
makes a significant contribution to optimizing the
use of AIS. Organizational culture can also create
unity between organizational members, as well as
control in the implementation of AIS. A strong
organizational culture guarantees user stability in
the context of AIS maintenance, effective and
efficient behavior at work, as well as post-AIS
implementation initiatives. Apart from that, culture
can encourage employees to optimize the use of AIS
in carrying out innovation. Thus, OC can influence
the quality of the accounting information system.
This result support research by [13], [14], [15], [16],
[17], [18], [19], [20], [30], [38], [39], [40], [41],
[42]. However, the research does not match with
[33], which found no influence of OC on the QAIS.
The next result, testing hypothesis 3 (H3) shows
that the influence of the QAIS on the realization of
the QAI has a coefficient value of 0.439 and a p-
value of < 0.00, hypothesis 3 (H3) is accepted. This
finding shows that the QAIS can help managers
supply quality information. A QAIS can have an
impact on reducing errors in reporting AI so that the
quality of the information produced becomes better.
A QAIS can guarantee the correctness of financial
reports and financial reports published by the
company. This results support, [16]. [17], [21], [24],
[27], [29], [30], [34], [35], [43], [44], [45], [46].
Meanwhile, research results from [47], show
empirical evidence that acceptance of accounting
information systems in business transmits some of
the influence of OC on the QAI.
5 Conclusion and Recommendation
This research was conducted to identify how the
influence of UCAP and OC influences the QAIS
and their impact on the QAI in hotel companies in
the city of Semarang, Indonesia. The results show
that the influence of UCAP and OC is positive and
able to improve the QAIS. The higher the user's
ability, the higher the QAIS. Organizational norms,
values, and climate strengthen the quality of the
accounting information system. Furthermore, this
research found that the quality of the information
system is significantly influenced by the quality of
the information system. Thus, it can be said that
good quality information is produced due to the
existence of a quality accounting information
system. This research uses a survey method by
distributing questionnaires via Google Form so that
respondents can express their opinions according to
the facts they face. The model in this research can
contribute to analyzing the influence of individuals
and organizations on AIS quality. This research uses
PLS analysis considering the relatively small
number of samples. Apart from that, the variables
used are latent variables and the analysis is carried
out using latent variable scores. PLS is proven to
have better abilities in confirming and explaining
the latent influence of user capabilities and
organizational culture on AIS quality, this is proven
by the model test results which show the strength of
the influence of individual and organizational
factors is 64%, and can explain the influence of AIS
quality on IA quality.
These findings have implications for hotel
company policies in efforts to improve the quality of
information through improving the quality of
information systems. Hotel companies must
improve employee capabilities, especially
employees in the accounting department, and
strengthen organizational culture by building norms,
values, and a good organizational climate.
Although this research has made academic
contributions and revealed its main objectives, this
research still has several limitations. First, the
results of this research use organizational culture,
especially among accounting department hotel
employees in the city of Semarang, Indonesia.
Therefore, this may be difficult to apply in the
context of organizational culture in other companies
in Indonesia and other countries. Furthermore, the
results of this research were obtained mainly from
hotel employees in the accounting department, so
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they would likely experience difficulties if carried
out in other industries, such as the manufacturing,
banking, or transportation industries.
Future research can develop this research, for
example by adding independent variables such as
top management support, internal control, and
organizational structure. Therefore, future research
should include other variables to obtain different
and better results and conclusions.
Acknowledgement:
The authors would like to thank the Directorate of
Research, Community Service and Publications
(DPPMP) of Stikubank University for supporting
the funding of this research. Thank you also to
fellow FEB lecturers who have helped provide the
facilities needed for this research.
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Gregorius Anggana Lisiantara, Payamta Payamta
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Contribution of Individual Authors to the
Creation of a Scientific Article (Ghostwriting
Policy)
Conceptualization were handled by Ceacilia
Srimindarti and Pancawati Hardiningsih., with
Gregorius Anggana Lisiantara contributing to the
methodology. Payamta was responsible for software
development, while validation and data curation
were jointly managed by Ceacilia Srimindarti and
Pancawati Hardiningsih. Formal analysis and
investigation were led by Ceacilia Srimindarti. The
initial draft of the Ceacilia Srimindarti manuscript
was prepared by Gregorius Anggana Lisiantara.,
with Payamta providing valuable input during the
review and editing process. Pancawati Hardiningsih
also took charge of data visualization and resources,
while project administration and funding acquisition
were overseen by Ceacilia Srimindarti. It is
important to note that all authors have thoroughly
reviewed and approved the final version of the
manuscript for publication.
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
This research was partly funded by DPPMP
Unisbank with contract number: No:
045/DPPMP/UNISBANK/KONTRAK-
PN/VIII/2023
Conflict of Interest
The authors have no conflicts of interest to declare.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the
Creative Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.en
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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.107
Ceacilia Srimindarti, Pancawati Hardiningsih,
Gregorius Anggana Lisiantara, Payamta Payamta
E-ISSN: 2224-2899
1324
Volume 21, 2024