The Effect of Top Management Support and Computer Self-Efficacy on the Quality of Accounting Information Systems
Asep Darmansyah1, Harry Suharman2, Tettet Fitrijanti3, Muhammad Dahlan4, Yogi5
1Asep Darmansyah, School of Business and Management, Institut Teknologi Bandung, Bandung, Indonesia.
2Harry Suharman, Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia.
3Tettet Fitrijanti, Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia.
4Muhammad Dahlan, Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia.
5Yogi, School of Architecture, Planning and Policy Development, Institut Teknologi Bandung, Indonesia.
Manuscript received on 29 June 2019 | Revised Manuscript received on 11 July 2019 | Manuscript Published on 17 July 2019 | PP: 602-610 | Volume-8 Issue-2S July 2019 | Retrieval Number: B10910782S19/2019©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The study compared the linear and log-linear equation model in describing the influence of top management support (TMS) and computer self-efficacy (CSE) on the quality of accounting information systems (QAIS). Then, determined the most feasible model of both. Data analysis was conducted by using SEM-PLS with software Smart PLS 3.0. The result of research indicates that the increased top management support significantly influences on the increasing quality of accounting information systems. Also, that the increasing of computer self-efficacy has a significant effect on improving the quality of accounting information systems. The log-linear equation model is more viable to describe the influence of top management support and computer self-efficacy on the quality of accounting information systems. Production elasticity from the influence of top management support and computer self-efficacy on the quality of accounting information systems is less than 1 which indicates the decreasing return to scale. The quality of accounting information systems will increase with a smaller proportion than the increase of top management support and computer self-efficacy. Increased TMS and CSE will increase QAIS, however an increasing QAIS experiences a decreasing return to scale.
Keywords: Top Management Support, Computer Self-Efficacy, Accounting Information Systems, Equation Model.
Scope of the Article: Authentication, Authorization, Accounting