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PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD
 
Creator Asri Pramesti, I Gusti Ayu
Budiartha, I Ketut
Rasmini, Ni Ketut
 
Subject quality of accounting information system, profitability, uncertainty tasks
 
Description Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2015-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/12565
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME 04.NO.07.TAHUN 2015
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/12565/10053