Universitas Islam Bandung Repository

The Influence of The Application of Internal Control and Leadership Style on Accounting Information System Performance (A Survey of Syariah Common Bank in Bandung)

Show simple item record

dc.contributor
dc.contributor
dc.creator Maosy, Intan Matin
dc.date 2016-02-20
dc.date.accessioned 2019-09-12T07:05:02Z
dc.date.available 2019-09-12T07:05:02Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3106
dc.identifier.uri http://hdl.handle.net/123456789/24741
dc.description This research is aimed to examine the influence of the application of internal controls and leadership style towards the performance of syariah accounting information system. This research is based on the fact that there are still many users of information systems who are not satisfied with the performance of information systems that has been applied by companies, therefore, it raises grievance and loss caused by bad application of information system. The research is done by using the descriptive and verification approaches. Data are collected through questionnairies which its validity and reliability have been tested. The research is conducted in 9 Islamic Commercial Banks located in Bandung. The result shows that the application of internal control, leadership style, and performance of accounting information system in Islamic Commercial Banks located in Bandung is very good. The application of internal control has significant effects on the improvement of accounting information system. Leadership style has significantly influenced the performance level of accounting information system. Moreover, the application of internal control and leadership style by companies can also improve the performance of accounting information system.
dc.description Penelitian ini bertujuan untuk menguji pengaruh penerapan pengendalian internal dan gaya kepemimpinan terhadap kinerja sistem informasi akuntansi. Penelitian ini dilatarbelakangi oleh kenyataan bahwa masih banyaknya pengguna sistem informasi yang tidak puas dengan kinerja sistem informasi yang telah diterapkan perusahaan, sehingga menimbulkan keluhan serta kerugian dikarenakan penggunaan sistem informasi tersebut tidak optimal. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Penelitian ini dilakukan pada 9 bank umum syariah yang ada di Kota Bandung.  Hasil penelitian menunjukkan bahwa penerapan pengendalian internal, gaya kepemimpinan, dan kinerja sistem informasi akuntansi pada bank umum syariah di kota Bandung sudah baik. Penerapan pengendalian internal berpengaruh signifikan terhadap peningkatan kinerja sistem informasi akuntansi. Gaya kepemimpinan berpengaruh signifikan terhadap peningkatan kinerja sistem informasi akuntansi. Baiknya penerapan pengendalian internal dan gaya kepemimpinan pada perusahaan dapat meningkatkan kinerja sistem informasi akuntansi.
dc.format application/pdf
dc.language ind
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3106/pdf
dc.source Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 177-182
dc.source Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 177-182
dc.source 2460-6561
dc.subject Proceedings of Accounting
dc.subject Internal Control, Leadership Style, Performance of Accounting Information System
dc.subject Prosiding Akuntansi
dc.subject Pengendalian internal, gaya kepemimpinan dan kinerja sistem informasi akuntansi
dc.title The Influence of The Application of Internal Control and Leadership Style on Accounting Information System Performance (A Survey of Syariah Common Bank in Bandung)
dc.title Pengaruh Penerapan Pengendalian Internal dan Gaya Kepemimpinan terhadap Kinerja Sistem Informasi Akuntansi (Survey pada Bank Umum Syariah di Kota Bandung)
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Qualitative
dc.type Kualitatif


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search Unisba Repository


Browse

My Account