Authors : Ita Salsalina Lingga, Winwin Yadiati, Azhar Susanto and Nunuy Nur Afiah
Abstract: Small and Medium-Sized Enterprises (SMEs) play an important role in economy now a days. It is clearly that SMEs are the mainstay of the economy in Indonesia, even of the economy in Southeast Asia. Although, the SMEs are crucial to the economy in terms of sustainable growth and employment but majority of them still face huge problems like limited access to credit as well as to financial information. Therefore, it is very important that accounting information system which is applied by SMEs meet their needs, providing accounting information. Without the support of qualified accounting information system, it is impossible for SMEs to compete and survive. This study aims to examine the influence of organizational commitment to accounting information system quality and its impact on accounting information quality. The results of this study provide empirical evidence that organizational commitment influences the quality of accounting information system and the quality of accounting information system gives impact on the quality of accounting information.
Ita Salsalina Lingga, Winwin Yadiati, Azhar Susanto and Nunuy Nur Afiah, 2019. Behavioral Aspect of Accounting Information System Quality. Journal of Engineering and Applied Sciences, 14: 93-105.