Year: 2026 | Month: April | Volume: 13 | Issue: 4 | Pages: 235-251
DOI: https://doi.org/10.52403/ijrr.20260423
The Influencing Factors Quality of the Accounting Information System at Medan State University with an Internal Control System as a Moderating Variable
Rayanti Noveriansi Damanik1, Azhar Maksum2, Amlys Syahputra Silalahi3
1Master of Accounting Student at University of Sumatera Utara
2Master of Accounting Lecture at University of Sumatera Utara
3Master of Accounting Lecture at University of Sumatera Utara
Corresponding Author: Rayanti Noveriansi Damanik
ABSTRACT
This study aims to examine and analyze the influence of information technology, management support, and user competence on the quality of accounting information systems, with the internal control system as a moderating factor at Medan State University. This study employed a quantitative descriptive approach and utilized primary data obtained from 67 respondents' responses to a questionnaire. The obtained data were then analyzed using SmartPLS software.
The results indicate that information technology have no effect on the quality of accounting information systems, but management support and user competence have positive effect on the quality of accounting information systems. Overall, there is no moderating effect of the internal control system variable on these interactions. However, the internal control system partially exerts a direct influence on the quality of accounting information systems.
Keywords: Information Technology, Management Support, User Competence, Accounting Information Systems, Internal Control Systems
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