Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Ekonomi, UPY and Rahmawati, Universitas Sebelas Maret Surakarta and M. Agung Prabowo, Universitas Sebelas Maret Surakarta and Bandi, Universitas Sebelas Maret Surakarta and Ludfi Djajanto, Politeknik Negeri Malang and Kristianto Purwoko W., UTY and Tutut Herwan, AMCS Research Center Yogyakarta (2018) Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective. Springer International Publishing AG, part of Springer Nature 2018 O. Gervasi et al.

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Abstract

Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme.

Item Type: Article
Uncontrolled Keywords: Accounting information system � Alignment Non-financial performance
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Karya Dosen
Depositing User: Mr. Nugroho
Date Deposited: 04 Apr 2019 03:03
Last Modified: 04 Apr 2019 03:03
URI: http://repository.upy.ac.id/id/eprint/1840

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