Effectiveness Risk Assessment for Quality of Accounting Information System

DOI

10.2991/icobest-18.2018.22How to use a DOI?

Keywords

Risk Assessment, Accounting information system, Risk Identification Risk Analyzing, Risk Processin

Abstract

The accounting Information systems (AIS) which is a tool used by management in decision making, so that the  AIS  function provides an important role in company information management. In research, focus on how to effectively assess AIS risk using risk assessment: risk identification indicators, risk analysis and evaluation, and risk processing. The purpose of this study is used to solve problems with the effectiveness of risk assessment on the quality of accounting information systems and confirm existing theories. The research method using explanatory research method, as the object of research in collecting data related to AIS to number 43 commercial banks in Indonesia, while statistical data processing using structural equation modeling (SEM) Partial Least Square (PLS). The results of this study indicate that the effectiveness of risk assessment is an important factor and provides a positive contribution in improving the quality of AIS.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Inta Budi Setya Nusa
PY  - 2018/11
DA  - 2018/11
TI  - Effectiveness Risk Assessment for Quality of Accounting Information System
BT  - Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)
PB  - Atlantis Press
SP  - 99
EP  - 101
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.22
DO  - 10.2991/icobest-18.2018.22
ID  - BudiSetyaNusa2018/11
ER  -