Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia

The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Informat...

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Main Author:	Kesuma, Sambas Ade
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	T58.5-58.64 Information technology
Online Access:	https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf https://etd.uum.edu.my/9478/2/s93883_01.pdf https://etd.uum.edu.my/9478/3/s93883_references.docx
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id	my-uum-etd.9478
record_format	uketd_dc
spelling	my-uum-etd.94782022-06-08T00:44:23Z Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia 2019 Kesuma, Sambas Ade Saidin, Siti Zabedah Ahmi, Aidi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business T58.5-58.64 Information technology The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Information technology sophistication dimensions are operationalised by informational sophistication, technological sophistication, functional sophistication, and managerial sophistication. The accounting information system success includes content, accuracy, format, ease of use, and timeliness. This study is based on the contingency theory. Data were collected through a mail survey method. A full population used for the sampling method. Two hundred thirty-nine questionnaires sent to accounting staff on the state-owned banks (Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia and Bank Tabungan Negara) in Indonesia, 183 questionnaires returned and represented about 76.56% response rate. The results found that: first, there is a significant relationship between information technology sophistication dimensions such as informational sophistication, managerial sophistication, and functional sophistication and accounting information system success. However, technological sophistication was found insignificant to the accounting information system success. Second, there is a significant relationship between accounting information system success and organisational performance. Moreover, this study suggests that organisation with sophisticated information technology, particularly in managerial sophistication, informational sophistication, functional sophistication and technological sophistication are capable of supporting the organisation on the better accounting information system implementation. The findings suggest that accounting information system as an essential factor in achieving organisational performance, particularly in provide useful information and facilitate the decision-making process. Moreover, the results of this study can be considered as a suggestion for state-owned banks in Indonesia to give priority on the important effect of the information technology sophistication on accounting information system success, and accounting information system success on the organisational performance among state-owned banks in Indonesia. 2019 Thesis https://etd.uum.edu.my/9478/ https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf text eng staffonly https://etd.uum.edu.my/9478/2/s93883_01.pdf text eng public https://etd.uum.edu.my/9478/3/s93883_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Saidin, Siti Zabedah Ahmi, Aidi
topic	T58.5-58.64 Information technology
spellingShingle	T58.5-58.64 Information technology Kesuma, Sambas Ade Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
description	The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Information technology sophistication dimensions are operationalised by informational sophistication, technological sophistication, functional sophistication, and managerial sophistication. The accounting information system success includes content, accuracy, format, ease of use, and timeliness. This study is based on the contingency theory. Data were collected through a mail survey method. A full population used for the sampling method. Two hundred thirty-nine questionnaires sent to accounting staff on the state-owned banks (Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia and Bank Tabungan Negara) in Indonesia, 183 questionnaires returned and represented about 76.56% response rate. The results found that: first, there is a significant relationship between information technology sophistication dimensions such as informational sophistication, managerial sophistication, and functional sophistication and accounting information system success. However, technological sophistication was found insignificant to the accounting information system success. Second, there is a significant relationship between accounting information system success and organisational performance. Moreover, this study suggests that organisation with sophisticated information technology, particularly in managerial sophistication, informational sophistication, functional sophistication and technological sophistication are capable of supporting the organisation on the better accounting information system implementation. The findings suggest that accounting information system as an essential factor in achieving organisational performance, particularly in provide useful information and facilitate the decision-making process. Moreover, the results of this study can be considered as a suggestion for state-owned banks in Indonesia to give priority on the important effect of the information technology sophistication on accounting information system success, and accounting information system success on the organisational performance among state-owned banks in Indonesia.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Kesuma, Sambas Ade
author_facet	Kesuma, Sambas Ade
author_sort	Kesuma, Sambas Ade
title	Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_short	Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_full	Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_fullStr	Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_full_unstemmed	Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
title_sort	information technology sophistication, accounting information system success and organisational performance on state-owned banks in indonesia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2019
url	https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf https://etd.uum.edu.my/9478/2/s93883_01.pdf https://etd.uum.edu.my/9478/3/s93883_references.docx
_version_	1747828604217065472

Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia

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