Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)

Effectiveness Risk Assessment for Quality of Accounting Information System

Authors
Inta Budi Setya Nusa
Corresponding Author
Inta Budi Setya Nusa
Available Online November 2018.
DOI
https://doi.org/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.
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Proceedings
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2018
ISBN
978-94-6252-611-2
ISSN
2352-5398
DOI
https://doi.org/10.2991/icobest-18.2018.22How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Inta Budi Setya Nusa
PY  - 2018/11
DA  - 2018/11
TI  - Effectiveness Risk Assessment for Quality of Accounting Information System
PB  - Atlantis Press
SP  - 99
EP  - 101
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.22
DO  - https://doi.org/10.2991/icobest-18.2018.22
ID  - BudiSetyaNusa2018/11
ER  -