Internal Control, AIS Effectiveness and Accounting Information Quality: Empirical Evidence from Higher Education Yenni Carolina, Rapina Rapina, Barnabas T Silaban, Ghina Widyaningsih, Fitri Ayu
Accounting Department, Maranatha Christian University
Abstract
This study aims to examine and analyze the effect of internal control on the effectiveness of accounting information systems and the impact on the quality of accounting information. Tight competition, especially in developing resources owned and winning students, forced higher education, especially Private Universities (PU), to prepare themselves dynamically and planned, so that they could have the ability to innovate. It ultimately supports the sustainability of their business. This can only be done if PU is supported by information quality. The information quality can be useful in decision making, which ultimately determines the survival of an organization. Many findings stated that information quality obtained from the implementation of an effective accounting information system. This study was conducted at 16 Private Universities in the Coordination of Private Universities (KOPERTIS) Region IV in West Java. A total of 81 data were collected. The data analysis tool used is Structural Equation Modeling (SEM) with the help of the SmartPLS application. The results of the hypothesis testing showed that the better the internal control, the accounting information system implemented will be more successful. In the end, the success of the accounting information system has a positive effect on the quality of accounting information.
Keywords: internal control; accounting information;accounting information system
