ACCOUNTING INFORMATION SYSTEM (AIS) ALIGNMENT, NON-FINANCIAL PERFORMANCE INFORMATION AND ETHNICITY IN SMALL FIRMS

Setyo Budiarto, Dekeng (2017) ACCOUNTING INFORMATION SYSTEM (AIS) ALIGNMENT, NON-FINANCIAL PERFORMANCE INFORMATION AND ETHNICITY IN SMALL FIRMS. PhD thesis, Universitas Sebelas Maret.

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    Abstract

    According to the result of previous research, alignment of Accounting Information System (AIS) is needed to have significant impact on the organization performance. The objective of this study is to identify owner commitment, AIS sophisticated and external IT expertise that might lead to AIS alignment on non-financial performance information in small firms. This study is a survey research by using questionnaire instrument to collect the data needed. Questionnaires were distributed to 87 small firm owners who use information technology in Yogyakarta areas. The data quality resulted from this research instrument usage was evaluated by reliability as well as validity tests. Hypothesis was tested by of multiple regression analysis to examine the effect of AIS sophisticated, owner commitment, external IT expertise on AIS alignment and non-financial performance information. The results of the research show that AIS sophisticated, owner commitment, have significant impact on AIS alignment and non-financial performance information. Otherwise, external IT expertise has no significant impact on AIS alignment and non-financial performance information. Moreover, AIS alignment has significant impact on non-financial performance information. There is significant different perception on non-financial performance information. Nevertheless, there are no significant differences between Indigenous and non-indigenous ethnic on AIS alignment. Key words: AIS sophisticated, owner commitment, external IT expertise, AIS alignment, non-financial performance information

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > HG Finance
    Divisions: Pascasarjana > Doktor > Ilmu Ekonomi - S3
    Depositing User: Indrawan indra
    Date Deposited: 24 Nov 2017 20:59
    Last Modified: 24 Nov 2017 20:59
    URI: https://eprints.uns.ac.id/id/eprint/36354

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