PENGARUH KUALITAS SISTEM INFORMASI DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI

Abstract

The purpose of this research is to examine the influence quality of computerized information system and the
accounting knowledge to the quality of accounting information which is done by using perceived ease of use as
the intervening variable. The data analysis has been done by using regression analysis with the causal step
method which has been developed by Baron and Keny (1986). The independent variables are: the quality of
information system (KSI), and the accounting knowledge (PA), the dependent variable are: the quality of
accounting information (KIA), and the intervening variable: perceived ease of use.The result of the research
shows that directly the quality of information system and also the accounting knowledge variables
simultaneously do not have any significant influence to the quality of accounting information. Indirectly the
quality of computerized information system and also acounting knowledge simultaneously has significant
influence to the quality of accounting infrmation through perceived ease of use. The perceived ease of use variable
is proven as the intervening variable which is shown by the regression model 3 on t test shows that the
independent variable of quality of information system and accounting knowledge do not have any significant
influence when the simultaneous test has been done by using perceived ease of use variable.
Keywords: System of Accounting Information, Accounting Knowledge, Perceived ease of use, Quality of
Accounting Information.