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Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia

The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Informat...

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Main Author: Kesuma, Sambas Ade
Format: Thesis
Language:English
English
English
Published: 2019
Subjects:
T58.5-58.64 Information technology
Online Access:https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf
https://etd.uum.edu.my/9478/2/s93883_01.pdf
https://etd.uum.edu.my/9478/3/s93883_references.docx
https://etd.uum.edu.my/9478/
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spelling my.uum.etd.94782022-06-08T00:44:23Z https://etd.uum.edu.my/9478/ Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia Kesuma, Sambas Ade T58.5-58.64 Information technology The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Information technology sophistication dimensions are operationalised by informational sophistication, technological sophistication, functional sophistication, and managerial sophistication. The accounting information system success includes content, accuracy, format, ease of use, and timeliness. This study is based on the contingency theory. Data were collected through a mail survey method. A full population used for the sampling method. Two hundred thirty-nine questionnaires sent to accounting staff on the state-owned banks (Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia and Bank Tabungan Negara) in Indonesia, 183 questionnaires returned and represented about 76.56% response rate. The results found that: first, there is a significant relationship between information technology sophistication dimensions such as informational sophistication, managerial sophistication, and functional sophistication and accounting information system success. However, technological sophistication was found insignificant to the accounting information system success. Second, there is a significant relationship between accounting information system success and organisational performance. Moreover, this study suggests that organisation with sophisticated information technology, particularly in managerial sophistication, informational sophistication, functional sophistication and technological sophistication are capable of supporting the organisation on the better accounting information system implementation. The findings suggest that accounting information system as an essential factor in achieving organisational performance, particularly in provide useful information and facilitate the decision-making process. Moreover, the results of this study can be considered as a suggestion for state-owned banks in Indonesia to give priority on the important effect of the information technology sophistication on accounting information system success, and accounting information system success on the organisational performance among state-owned banks in Indonesia. 2019 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf text en https://etd.uum.edu.my/9478/2/s93883_01.pdf text en https://etd.uum.edu.my/9478/3/s93883_references.docx Kesuma, Sambas Ade (2019) Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic T58.5-58.64 Information technology
spellingShingle T58.5-58.64 Information technology
Kesuma, Sambas Ade
Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
description The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Information technology sophistication dimensions are operationalised by informational sophistication, technological sophistication, functional sophistication, and managerial sophistication. The accounting information system success includes content, accuracy, format, ease of use, and timeliness. This study is based on the contingency theory. Data were collected through a mail survey method. A full population used for the sampling method. Two hundred thirty-nine questionnaires sent to accounting staff on the state-owned banks (Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia and Bank Tabungan Negara) in Indonesia, 183 questionnaires returned and represented about 76.56% response rate. The results found that: first, there is a significant relationship between information technology sophistication dimensions such as informational sophistication, managerial sophistication, and functional sophistication and accounting information system success. However, technological sophistication was found insignificant to the accounting information system success. Second, there is a significant relationship between accounting information system success and organisational performance. Moreover, this study suggests that organisation with sophisticated information technology, particularly in managerial sophistication, informational sophistication, functional sophistication and technological sophistication are capable of supporting the organisation on the better accounting information system implementation. The findings suggest that accounting information system as an essential factor in achieving organisational performance, particularly in provide useful information and facilitate the decision-making process. Moreover, the results of this study can be considered as a suggestion for state-owned banks in Indonesia to give priority on the important effect of the information technology sophistication on accounting information system success, and accounting information system success on the organisational performance among state-owned banks in Indonesia.
format Thesis
author Kesuma, Sambas Ade
author_facet Kesuma, Sambas Ade
author_sort Kesuma, Sambas Ade
title Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_short Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_full Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_fullStr Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_full_unstemmed Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_sort information technology sophistication, accounting information system success and organisational performance on state-owned banks in indonesia
publishDate 2019
url https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf
https://etd.uum.edu.my/9478/2/s93883_01.pdf
https://etd.uum.edu.my/9478/3/s93883_references.docx
https://etd.uum.edu.my/9478/
_version_ 1735388999147585536
score 13.211869

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