TY  - JOUR
T1  - The Effect of Dynamic Capability, User Ethics and Top Management Support on Quality
Management Accounting Information Systems and its Impact on the Quality of Decision
Making (An Empirical Case of Local Governments in Indonesia)
AU - Mulyani, Sri AU - Novianty, Ira AU - , Srihadi AU - Farida, Ida 
JO  - Agricultural Journal
VL  - 15
IS  - 6
SP  - 118
EP  - 129
PY  - 2020
DA  - 2001/08/19
SN  - 1816-9155
DO  - aj.2020.118.129
UR  - https://makhillpublications.co/view-article.php?doi=aj.2020.118.129
KW  - Dynamic capabilities
KW  -user ethics
KW  -top management support
KW  -management accounting information system quality
KW  -decision-making quality
AB  - This research aimed to predict to what degree
dynamic capabilities, user ethics and top management
support influence management accounting information
systems and the impact on quality decision making. Data
in this research was collected through a questionnaire
distributed to 128 municipalities and districts throughout
West Java and Bali, Indonesia. The data analysis used for
hypothesis testing was an approach using structural
equation modelling with partial least squares. The
research shows that dynamic capability and top
management support have a significant influence upon the
quality of management accounting information systems
but user ethics has no significant influence. Quality of
management accounting information systems, dynamic
capability, user ethics and top management support have
a significant influence upon the quality of decision
making.
ER  -