The Influence of The Application of Internal Control and Leadership Style on Accounting Information System Performance (A Survey of Syariah Common Bank in Bandung)

Abstract

This research is aimed to examine the influence of the application of internal controls and leadership style
towards the performance of syariah accounting information system. This research is based on the fact that there are
still many users of information systems who are not satisfied with the performance of information systems
that has been applied by companies, therefore, it raises grievance and loss caused by bad
application of information system. The research is done by using the descriptive and verification
approaches. Data are collected through questionnairies which its validity and reliability have been
tested. The research is conducted in 9 Islamic Commercial Banks located in Bandung. The result
shows that the application of internal control, leadership style, and performance of accounting
information system in Islamic Commercial Banks located in Bandung is very good. The
application of internal control has significant effects on the improvement of accounting information
system. Leadership style has significantly influenced the performance level of accounting information
system. Moreover, the application of internal control and leadership style by companies can also improve
the performance of accounting information system.