Influence of User Competence, and Internal Control to Quality Accounting Information System

Abstract

This study aims to determine the magnitude of the influence of user competence and internal control of the quality of accounting information systems. This research took place at Bank Syariah in Bandung City. Respondents in this study are operational managers, employees who work as part of accounting, customer service, teller using accounting system and the sample is determined by Proportional simple random sampling technique, where the sample obtained randomly from the population section encountered with the number of samples as many as 14 with 98 respondents. The research method used is empirical study with descriptive and verifikatif research type. Data analysis technique used is multiple linear regression analysis with help of SPSS program version 22.00. The results showed that user competence, internal control and accounting information system quality at Bank Syariah in Bandung is good. User competence significantly influence the quality of accounting information system of 15.68%. Internal Control has a positive and significant impact on Accounting Information System Quality at Bank Syariah in Bandung City of 25.63%.