DETERMINANT FACTORS AFFECTING COSTS OF SALES INFORMATION QUALITY (Case Study on Five Star Hotels in Semarang,Indonesia)

Widjaja, Alexandra Adriani (2015) DETERMINANT FACTORS AFFECTING COSTS OF SALES INFORMATION QUALITY (Case Study on Five Star Hotels in Semarang,Indonesia). Proceeding 2nd Semarang International Conference of Business Inclusiveness & Sustainability. pp. 140-161. ISSN 978-602-8011-96-9

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Abstract

This research was commenced to find out the effect of information quality determinant factor towards cost of sales information quality. There are five determinant factors included in this research which are commitment of top management, nature of accounting information system, control. input, personal competence, and teamwork. This study is a case study on five star hotels in Semarang, Central Java, Indonesia. Cost-of-sales information quality is critical for those hotels because it has to provide many kind of services even if it is not profitable. It makes the information quality of cost-of-sales become a very crucial factor for decision-making process. Questionnaire is used as research instrument and filled by head of department, accounting department, and other departments which is related to report-generating process and using the cost-of-sales information. From validity and reliability test, teamwork found to be not reliable variable, therefore this variable is not tested further. The regression analysis shows that the four variables tested can explain 55% from total variance of cost-of-sales information quality. The regression analysis also shows that commitment of top management, nature of accounting information system, and personal competence have positive and significant effect on cost-of-sales information quality. On the contrary, control input has a negative effect on cost-of-sales information quality. Keywords : information quality, information system, determinant factors

Item Type: Article
Subjects: > 650 Management > 657 Accounting > Accounting Information System
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Ms Alexandra Adriani Widjaja
Date Deposited: 18 Oct 2016 06:07
Last Modified: 18 Oct 2016 06:07
URI: http://repository.unika.ac.id/id/eprint/12191

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