ACCOUNTING INFORMATION SYSTEM (AIS) ALIGNMENT & NON-FINANCIAL PERFORMANCE ON SMALL AND MEDIUM ENTERPRISES (SMES)

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Ekonomi, UPY (2014) ACCOUNTING INFORMATION SYSTEM (AIS) ALIGNMENT & NON-FINANCIAL PERFORMANCE ON SMALL AND MEDIUM ENTERPRISES (SMES). Project Report. Fakultas Ekonomi UPY.

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Abstract

The objective of this research is to investigate the relationship between Accounting Information System (AIS) alignment on non-financial performance in SMEs. AIS alignment is influenced by several factors such as: organizational characteristic, owner commitment, organizational strategy that effect on SMEs performance. Relationship between AIS alignment on performance are explored using data collected from SMEs owners in Yogyakarta Special Administrative Region (DIY). The result of this research shows that AIS sophistication, owner commitment, and external IT expertise have significant effects on AIS alignment. AIS alignment also has significant effect on nonfinancial performance.

Item Type: Monograph (Project Report)
Uncontrolled Keywords: accounting information system, alignment, non-financial performance, SMEs
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Karya Dosen
Depositing User: FITRI RIANI
Date Deposited: 27 Apr 2016 02:40
Last Modified: 27 Apr 2016 02:40
URI: http://repository.upy.ac.id/id/eprint/474

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