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Finance, Accounting and Business Analysis 
Volume 2 Issue 2, 2020 

http://faba.bg 

 

What Determine Accounting information System Implementation? 

Evidence From Indonesia 

 
Sri Dewi Anggadini 
  
Accounting Department, Universitas Komputer Indonesia, Indonesia 

Info Articles  
 

Abstract 

History Article: 

Submitted 23 January 2020 

Revised 4 March 2020 
Accepted 17 May 2020 

 This study is about how the implementation of accounting information systems 

produces quality of financial information on State Owner Enterprises in Indonesia. 
This study answers the problem of how the accounting information system produces 
accurate, relevant, timely and complete financial  information.  The implementation 
of the accounting information system, can not be separated from ethics and user 
competence as a factor that has an impact on the current accounting information 
system. Data was collected using questionnaires, direct observation, and interviews. 

The research method used is quantitative and qualitative with a descriptive and 
verification approach. The number of samples used were 58 State Owner 
Enterprises  Indonesia. The analytical tool in the study uses path analysis by testing 
the SPSS hypothesis. The results of the study show that ethics and user competence 
affect the implementation of accounting information systems and also affect the 
quality of financial information. 

Keywords:  
Accounting information System, 
Accounting information, Ethic 
and Competence 

 

  

   

Address Correspondence:   

E-mail: sri.dewi@email.unikom.ac.id 
 
 

 

  



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INTRODUCTION 

 
In an organization, especially private organizations, the accuracy and completeness of information 

information in this case finance becomes the main element in its management so as to achieve optimal 

company goals. Quality of financial  information is not possible if the accounting information system 

implemented is not in  accordance with the rules. Many problems occur because accounting information is 
not presented accurately, timely, relevant and complete so that it is easy to abuse. In the information 

system that is available, not everyone is satisfied with the information system based on the case 

experienced by PT Kereta Api Indonesia when implementing the ERP (Enterprise Resource Planning) 
system that is used has failed due to errors in the IT team. The difficult situation experienced by the 

Information Technology Team in managing human resources and infrastructure in the form of fostering a 

sense of leadership and employee confidence that in its management has targets whose achievements 

require no short time, besides producing a level of satisfaction that is not yet optimal, the information 
system used by PT Kereta Api Indonesia (Persero) has not yet been integrated, in the sense each 

organizational function and subdivision works separately.  

Users of  information systems who are dissatisfied have been felt by users of information systems at 
PT Pos (Persero). Before PT Pos (Persero) replaced the accounting information network system to ERP 

with a SAP based tool that is now in operation after it only began operating in January 2013, the 

performance of PT Pos Indonesia before the replacement of the system was considered to be very slow. 

Another phenomenon occurs in PLN workers who are members of the PLN Workers Union (SP) in 
Sumatra that is not in accordance with the new system that has been implemented, namely the change of 

the manual payment system to an online system. During this salary payment system, bonuses especially 

SPPD (Official Travel Order) is done manually through approval through a piece of paper, but since the 
ERP was launched on July 1, 2012 the payment system, especially SPPD (Official Travel Order) changed 

to the online system. From the above phenomenon implies that the process is too long to delay the SPPD 

payment due to the use of an online payment system that makes PT PLN employees feel disadvantaged, 

this does not reflect indicators of the quality of financial information, one of which is the satisfaction of 
users of the IS measured by using questionnaires and interviews. 

This condition requires the improvement of the AIS  of each institution in the government and 

strengthens the synergized accounting information system owing to the fact that  through the application 

of a quality AIS, it is expected to realize the goals of the organization (Gelinas et al., 2012). One of the 
ways by companies to detect errors and minimize the risk of errors is to facilitate the implementation of 

AIS. In contrast to previous studies this study explains detecting fraudulent in terms of the application of 

AIS (Bassellier, 2000). This research is important to do, because it can identify fraud in State Owner 
Enterprises throughout Indonesia, this research can find out implementation of accounting information 

systems (Sri Dewi Anggadini, 2018) 

Such problems that occur the discussion of the accounting information system are associated with the 

influencing factors in the form of ethics and competencies that occur in State Owner Enterprises 
throughout Indonesia. 

 

LITERATURE REVIEW 

 

User Ethic 

Users of information systems in an organization are very important in producing information that will 

significantly contribute to strategic running and achieving competitive advantage (McLeod & Schell, 2007: 
79). Bodnar & Hopwood (2014: 158) added that users consist of heterogeneous groups of people and can 

be distinguished from others because they are based on functions related to data processing or information 

technology. Ethics appears in someone who has a valuable character in every step of decision making. 
Honest, fair, responsibility and empathy are values for someone who is ethical. (Horngren et al., 2008: 25). 

Agree with Hansen & Mowen (2007: 17) and Horngren et al (2008: 25), Hartman & Desjardins (2008: 76) 

revealed that the ethical characteristics applied in carrying out activities consisted of honesty, quality, 

responsibility, compassion, fairness and respect. Based on the description above, the dimensions and 
indicators of user ethics used in this study refer to the theory according to Laudon & Laudon (2014: 159), 

supported by the theory presented by Hansen & Mowen (2007: 17). 

 

User Competency 
High personal competence will spur users to use AIS, so that the quality of AIS becomes more 

effective. Users of information systems who have good techniques derived from education that have been 

taken or from experience using the system will increase satisfaction in using the accounting information 

system. The definition of competence proposed by Dessler (2011: 169) is Competencies is a personality 



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that a person shows for the performance he produces. Work based on competence shows that the work 
done can be measured, observed and proven both from knowledge, skills and behavior that shows good 

behavior in accordance with the expected job criteria. Furthermore Mondy (2010: 244) states Competence 

has an element of ability and variety of all skills possessed by someone both related to technical, character 

or orientation to the future. The sustainability of the information system is inseparable from the user who 
runs the organizational function in this case the information system (Bodnar & Hopwood, 2014: 17). As a 

user, an accountant must be able to be involved in designing accounting information systems (Gelinas et 

al., 2012: 27) so that competence is needed from users in the implementation of information systems 
(Kassboll & Chawani, 2010) because user competency is an important element in determining an 

information system can be implemented optimally. 

 

Accounting information System Implementation 

AIS is one type of system needed by companies to produce financial information needed by personnel  
and other related parties in connection with decision making and other policies. In general, all companies 

need reliable, timely and accurate information. The fundamental role of AIS in organizations is to produce 

quality of financial information (Azhar Susanto, 2008: 374). In addition, the implementation  of 
information system is the key for an organization to achieve success effectively (Wixom, 2005). System 

quality is one set of characteristics will be fairly apparent to users after they have Interact with the system 

for only a short period time. Gorla et al. (2010) states that the implementation of information system is 

measured from technically sound, error-free, easy to learn, user friendly, well documented and flexible 
(Kouser, 2011). Furthermore O'Brien & Marakas (2011: 51) states the success of information systems is 

not only measured in terms of efficiency, in this case the minimal cost, time of information resources used, 

but success is also measured through the effectiveness of information technology that supports the 
organization's business strategy. Gelderman (1998), the successful application of AIS  is the intensity of the 

use of AIS (intended use) in daily work and user satisfaction. Whereas Gorla et al. (2010) measure the 

quality of the system seen from error free, easy to learn, easy to use, good documentation and flexible. 

 

Financial  Information Quality 
O'Brien & Marakas (2011: 424) argues that quality of information if the information product that has 

valuable and accountable characteristics, attributes and content so that information can be used as a basis 

for decision making. Information has three dimensions, namely time, content and form. According to 

Kieso et al. (2012: 44) information quality is measured by relevance, faithul representation and enhancing 
qualities. Whereas McLeod & Schell (2007: 35) and Azhar Susanto (2008: 13) state that a quality 

information must have characteristics of relevance, accuracy, timeliness and completeness. Then Hall 

(2011: 13) adds summarizing so that the measurement of quality accounting information consists of 
relevance, accuracy, timeliness, completeness and summarizing. Alter (2002: 67) states that quality 

information can be measured by accuracy, precision, completeness, age, timeliness and the source of the 

information. Not much different according to McManus & Harper (2003: 257) the basic key in 

determining quality information is seen from functionally, reliability, efficiency, usability, portability and 
maintainability. Next Romney & Steinbart (2015: 30) determine the information quality have some the 

characteristics. In line with Schermerhorn (2011: 159) criteria for quality information consists of timely, 

high quality, complete, relevant and understandable. 

 

Theoritical  Framework 

Ethical linkages with information systems conveyed by Hall (2011: 112) that ethics is closely related to 
business, information systems and computer technology. This was confirmed by Henderson et al (2006: 

314) that the application of accounting information systems is inseparable from user ethics such as 

conditions for illegally copying information, misuse of information, computer crime, information fraud. 
The results of the Myers & Venable (2014) study concluded that there are 6 (six) ethical principles that 

must be applied in the use of IS. The public interest is meant to prioritize the public interest over personal 

interests, informed consent shows that in carrying out activities related to running an IS, it is necessary to 

pay attention to the rights and risks received, privacy is to maintain and respect each other, honesty and 
accuracy is the ethics of actually carrying out activities, property What is meant is an agreement on 

ownership of information, quality of the artifact. Furthermore Olumoye (2013) in his research revealed 

that ethics in this case the responsibility and accountability of a person is needed in carrying out their 
activities in the context of developing information systems. This is in agreement with Chen, et al (2011) in 

his research that user responsibility has an important role in improving the performance of information 

systems.  Guragai et al. (2014) in his research revealed the relationship between SIA  and ethics that need 

to be considered if there is a gap to provide input for further research. Ethics deals with the main function 
of SIA, which is recording, reporting, and control, with a focus on data and the use of SIA as needed 



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Kreitner & Kinicki (2010: 137) states that the concept of competence is understood as a combination 
of ability and skills because both of them receive considerable attention in today's management circles. The 

efficient and effective use of this information system requires workers who have the necessary knowledge 

and skills (Henderson, 2006: 5). McLeod & Schell (2007: 76) states that user knowledge and skills are 

needed in the use and utilization of information systems Munirath et al. (2014) state that the knowledge 
and skills of information technology and the ability to regulate the information system processes in an 

organization are the main factors that have an impact on IS quality. Sabherwal et al. (2006) in his research 

stated experience of one measure of competence that affects the implementation of IS  that are applied. 
The experience of IS  has a positive effect on the implementation of information systems. This finding 

means that the more user experience about information systems, the implementation of IS will be aligned. 

Next Bassellier et al. (2000) in his research revealed the dimensions of competence can be in the form of 

psychology, education, self-management, human resources including knowledge and skills have an impact 
on the success of IS. 

Research directed to the influence of the quality of SIA on the quality of financial information 

empirically shows the following results: Salehi et al (2010), on the success of IS  in the emergence of the 
economy in Iran, shows the results that AIS can improve the truth of financial statements and finance 

report. A study conducted by Sajady et al (2008) on evaluating the effectiveness of accounting information 

systems also shows the results that the implementation of accounting information systems in companies 

can cause improvements in the quality of financial statements and accelerate the company's transaction 
process. Then research conducted by x and Pilar (2000) on improving accounting information systems 

through the integrity of new technologies shows results consistent with the two previous researchers, that 

accounting information systems can be considered as a support base for satisfying information requests 
during the decision making process. In the case of this research, it is stated about the characteristics that 

must be possessed by the accounting information system in the operational phase in an effort to increase 

the quantity and quality of information. To reinforce the study of the influence of accounting information 

system quality on the quality of financial information, Xu (2009) in their case study in Australia, related to 
key issues of management of financial  information quality concludes also that issues related to AIS  are 

seen as the most critical of high quality information. 

Based on the aforementioned framework, the hypotheses proposed in this study are: 

H1 : User ethics affect the quality of AIS 

H2 : User competence affects the quality of AIS 

H3 : The quality of AIS  influences the quality of financial information. 
 

METHODS 
 

The method used is verification (verificative research) and explanatory (explanatory research) or 

causality (causal study), that this research aims to determine that one variable causes changes to another. 

In order to facilitate the interpretation and testing of hypotheses, the data collected will be analyzed using 
certain methods. The data of this study were obtained by submitting the questionnaire to the respondents 

through a questionnaire, the answers from the respondents to the question were the measures to be tested. 

In the data obtained from the respondents tested the validity and reliability so that the data can accurately 
describe the measured concept. Because the data of research variables obtained through questionnaires are 

data with ordinal scale, so that data can be analyzed statistically the scale must be scaled into intervals 

using the Method of Successive Interval (MSI). n analyzing the data of this study using path analysis 

which aims to determine the cause and effect between independent and dependent variables so that by 
using this path analysis the magnitude of the influence of each independent variable on the dependent 

variable. Based on the relationship between exogenous variables (X), a path diagram can be drawn that 

describes the relationship paradigm between variables as shown in the following figure: 
 

 

 



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Figure 1. Path Analysis Structure 

 

Hypothesis testing is done using path analysis. Path diagram as shown in figure 1 above can be 

formulated into 2 structural equation forms as follows: 

Description:  
AIS =   Implementation of AIS  

E =   Ethics 

C =   Competence 
AI =   Financial  Information  

 

 

RESULTS AND DISCUSSION 

 

The statement of the questionnaire submitted must meet the standards of valid and reliabel. Validity 
and reliability tests show that the statements in this study using co-efficiency correlation not less than 0.30 

and the recommended co-efficiency reliability is not less than 0.70. The measurement tool used to analyze 

validity and reliability is the SPSS version 20 program. 

 

Table 1. Recapitulation of Valid and Reliabel 

Item R Valid Reliabel 

Ethics 0.445-0.671 Valid 0.7001 

Competence 0.404-0.615 Valid 0.7668 

AIS 0.600-0.713 Valid 0.7865 
Accounting information 0.551-0.750 Valid 0.7432 

 

The accuracy of the respondent's answers is very important so that it will have an impact on the 

validity and reliability test. Variable descriptive analysis in this study includes user ethics, user 

competence, implementation of accounting information systems, and quality of financial information. To 
describe the variables, in this study using the percentage of the actual score of each dimension of the ideal 

score, then the data is interpreted into five categories, among others: superior, good, sufficient, moderate, 

and worst. Variables are measured using rankings summarized from Likert. The score is given in the 
answers which are then summed up. The score summary table is presented as percentage values and 

categories of each variable. 

Judging calculation, it shows that the respondent's statement about the user's ethics can be considered 

fair with a score of 64.7%. This means that user ethics carried out in State Owner Enterprises can be 
considered fair. Furthermore, related to user competence, respondents stated that it was identified as fair 

with a score of 64.9%. This means that the user's competence has an impact on the activities that have 

been carried out. The same measurement can be reflected in the AIS that is run. The system is showed fair 
with a value of 57.8% even though the respondent gave a bad answer with a score of 50.6%. This 

phenomenon illustrates that the accounting information system applied in State-Owned Enterprises runs 

fairly, but still has shortcomings in its implementation. Furthermore, quality AI, in general, is considered 

fair with a score of 60.9% but has a lack of accuracy; accounting information has been reported on time, 
has 50.4%. 

To analyze user ethics and user competency in the current accounting information system and 

influence quality AI, this research uses path analysis method. However, before analyzing the causal 
pathway, a significant test is needed for each path coefficient. The measurement scale of both cause and 

X 1 

X 2 

Y Z 

 1  2 

r X1X2 

P YX2 

P YX1 
  

P ZY PX1X2 

  

 



Sri Dewi Anggadini / Finance, Accounting and Business Analysis 2 (2) 2020 

107 
 

effect variables must include interval size, so it is necessary to increase the measurement scale from ordinal 
to interval using the MSI method. The following table 2 shows the results linking the Y variable and the Z 

variable. 

 

Table 2. Kol-Smirnov 

 Y Z 
 N  

  

 Interval Normal  

 

 58 58 

Mean 

Standar 

92.745231 

22.58591 

57.6689014 

13.51865 

Most Extreme 

Between 

 

Abs .185 .256 

+ 

- 

.156 

-195 

.178 

-256 
Kolmogorof 

2-tailed 

 .985 1.457 

 .568 .086 

 

 

In table 2 it can be explained about  significant value to test the normality of the Y variable is 0.568 
and the Z variable is 0.086. These values are greater than 0.05 so that it can be said that the data stated in 

the variables Y and Z are normally distributed. The model in this study has the following two sub-

structures : 

AIS =  Implementation of AIS  
E =  Ethics 

C =  Competence 

AI =  Financial  Information  
 

Model: Sub structure 1: Y = Pyx1 X1 + Pyx2 X2 + 1 

SPSS used in this study, obtained the path coefficient value to determine Pyx1 value of 0.546 and 

Pyx2 of 0.372. The following table shows the R2 value, namely the number of simultan impact (together) 
of the independent variables on dependent Y. 

 

Table 3. Model Summary 

Item R Square R2 Error Stdr 

1 .876a .872 .864 .3122 

             Predictors : (constant), X2, X1 

 
Based on this table illustrates about  R2 = 0.872 of adjusted R2 = 0.864. Conditions means about the 

two variables, User Ethics and User Competency - have an simultaneous effect (together) on the 

implementation of AIS  as much as 87.2%. Next, this conditions value of 12.8% or more than 0.128 
represents the influence of another  object not examined. 

    Sub structure 1: Y = 0.546  X1 + 0.372 X2 + 0.872 

Next,  simultaneous hypothesis the variables  

 

Table 4.  Simultaneous  

F Test 

Fcount Ftable p-value Item 

46.174 2.8571 0.000 count > table  

 

This tables illustrates about F count value is 46,174. This value will be tested using statistics and then 

compared with other F values in the table for a = 0.05. It is learned that the F table value is 2.8571 
achieved because the F count value is greater than F table. The results showed that the level of deficiency 

was 5% (a = 0.05), so Ho was rejected and Hi was accepted. In this case, it can be concluded that, with a 

confidence level reaching 95%, user ethics and user competence have a significant influence on the 

implementation of accounting information systems in State Owner Enterprises throughout Indonesia. 
 

Table 5. Partial   

t count t tabel p-value 

4.381 1.7542 0.018 



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108 
 

2.756 1.7542 0.034 

 

Table 6. Conclution   

T Test 

t count t tabel p-value Item 

4.381 1.7542 0.018 count > table  

2.756 1.7542 0.034 count > table  

 

This table above, both each independent variable shows significant results. This illustrates that both 

the user's ethical variables and the user's competencies have a significant effect  on the information system 
run by the company. In other words, these two variebals are important factors that must be considered in 

running the system Model  : Sub structure 2 :  Z = Pzy Y + 2 

Based on this description, can descibed dan explain in figure 2. 
 

 
Figure 1. The Result of Research Model Path Diagram 

 

Effect User Ethic on AIS Quality 
The results of testing the data states that user ethics affect the quality of AIS, but the implementation is 

not optimal enough to improve the quality of AIS. Therefore, to improve the quality of AIS  that exist in 

SOEs, the user ethics must also be improved. Rocheleau (2006: 264) who revealed that ethics related to the 

information system environment. Next, continued O'Brien & Marakas (2011: 54) asserting that as 
managers, professional entrepreneurs and employees must have ethical responsibilities in the use of 

information systems. Still according to O'Brien & Marakas (2011: 562) that ethics can not be separated 

from the use of information systems, which in their use in business, have a large impact on society and 
thus can cause ethical problems in the areas of crime, privacy, individuality, work, health and working 

conditions. Ethical linkages with information systems conveyed by Hall (2011: 112) that ethics is closely 

related to business, information systems and computer technology. This was confirmed by Simkin et al 

(2013: 314) that the application of AIS is inseparable from user ethics such as conditions for illegally 
copying information, misuse of information, computer crime, information fraud. 

 

Effect User Competency  on AIS Quality 

The results of testing the influence of user competencies on the quality of financial information 

systems indicate that user competencies affect the quality of AIS. The discussion of this study provide 

empirical evidence that the better the competency of users will improve the quality of AIS. In other words 
it can be interpreted that the quality of AIS can be improved if SOEs increase user competency by 

providing human resources such as managers or staff who have knowledge and skills. This is in 

accordance with Laudon & Laudon (2014: 114) states that in order to implement a successful or quality 
information system, managers or staff as users must have skills related to information systems. Daoud & 

Triki (2013) revealed in his research that the competency of accounting users is an important factor in the 

success of AIS. The same thing was conveyed by Taher Belhaj et al. (2014) in his research that the success 

of IS  is highly dependent on the level of competency of its users. 
 

Effect AIS Quality on Financial Information Quality 

The results of the study are also in line with the opinion of Hall (2007: 21) which states that the 

accounting information system supports the provision of accounting information. This result also supports 

the opinion of O'Brien & Marakas (2011: 34), that the purpose of an information system is to produce 

 

Implementation  

of 

AIS 

0.128 

 

0,126 

0.91
6 

 

Ethics 

 

Competence 

Quality of 
AI  

0.546 

 

0.372 

 



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109 
 

enough information for its users (Ahmad, 2013). This is also in line with research, such as research 
conducted by Taher Belhaj et al. (2014) which states that the quality of AIS affects the quality of financial 

statements (Alzoubi, Ali. 2011). This result is also in line with Xu (2009) who found a significant impact of 

the quality of AIS on accounting information (Sri Dewi Anggadini, 2017). The results of data testing also 

support the research of Salehi et al (2010) which states that accounting information systems affect the 
quality of financial information by assisting in providing good accounting information. Wongsim & Jing 

Gao (2011) agree that AIS affect the quality of information which is then used in making a decision, 

marked by the dimension of information quality has a positive relationship with the process of adopting 
AIS (Sri Dewi Anggadini, 2017). 

 

CONCLUSION 

 

User ethics and user competencies applied in State Owner Enterprises have a significant influence on 

the implementation of  IS in partially and simultaneously. Partially, the influence of user ethics variables 
on the implementation of AIS is more bigger than user competence, this suggests that the implementation 

of AIS is more influenced by utilitarianism, individual rights and distributive justice of a user in running 

AIS compared to knowledge and skills owned by users. Furthermore, the implementation of AIS has an 

impact on the quality of AI, it meaned that the better the AIS implemented, the higher the quality of AI  
produced. 

The good quality of information produced in an organization is one of the competitive advantages for 

the organization concerned, the quality of the information provided is important for the success of the 
system implemented in the organization concerned as a guideline for the implementation of the accounting 

process (Xu, 2009). AIS  produce financial  information (Hall, 2007: 21). AIS  is very important for the 

success of an organization, namely by facilitating day-to-day operating processes by providing information 

that is useful for organizational management (Gelinas et al., 2012: 17). Laudon and Laudon (2014: 14) 
also mentioned that by implementing a quality AIS can produce quality of financial information, which 

can be used by users in making decisions. 

 

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