Agricultural Journal
ISSN: Online 1994-4616ISSN: Print 1816-9155
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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)
Sri Mulyani, Ira Novianty, Srihadi and Ida Farida
Page: 118-129 | Received 21 Sep 2022, Published online: 21 Sep 2022
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Abstract
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.
How to cite this article:
Sri Mulyani, Ira Novianty, Srihadi and Ida Farida. 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).
DOI: https://doi.org/10.36478/aj.2020.118.129
URL: https://www.makhillpublications.co/view-article/1816-9155/aj.2020.118.129