Effect of Leadership and Discipline on Implementation Accounting Information System

Endraria Endraria

Abstract


This study aims to determine the effect of Leadership (X1) and Discipline (X2) on the Implementation of Accounting Information Systems (Y) in the Financial and Asset Management Agency of the Regency, City and Banten Province. This research is exploratory research with quantitative methods. The sampling technique is census, so the sample is 18 employees. This study uses Smartpls 2.0 M3. The results of this study indicate that leadership (X1) affects the Implementation of Accounting Information Systems (Y) and Discipline (X2) affecting the Implementation of Accounting Information Systems (Y) in the Financial and Asset Management Agency of the Regency, City and Banten Province.


Keywords


Leadership; Discipline; Implementation of accounting information systems

Full Text:

PDF

References


Abdullah & Kurniawan, A. (2014). Analysis of the effect of use of computer based information systems on work quality and employee work satisfaction (study on the financial management bureau of Bengkulu Province Sekda). E-Journal Fairness, 4(1), 86-98.

Alfian (2016). How leadership style impact the management information system quality-A theorytical study. International Journal of Scientific & Technology Research, 5(06), June, 11-15.

Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concepts of accounting information systems (11th ed.). John Wiley & Sons, Inc.

Bryson, J. M., & Crosby, B. C. (1992). Leadership for common good: Tackling public problem in a shared-power word. San Francisco: Jossey-Bass A Wiley Imprint.

Elendu, E. (2015). Digging for gold. Westbow Press.

Ferguson. (2009). Carieer skills library, Leadership skills (3rd ed.). Inforbase Publishing.

Fitriati, A., & Mulyani, S. (2015). The imfluence of leadership style on accounting information system success and its impact on accounting information quality. Research Journal of Finance and Accounting, 167-173.

Fitrios, R., Susanto, A., Soemantri, R. & Suharman, H. (2018). The Role of Leadership Behavior in Improving the Quality of Accounting Information Systems. Journal of Engineering and Applied Science, 4493-4501.

Gable, G. G., Gregor, S., Clarke, R, Ridley, G., & Smyth. R. (2008). The information systems academic discipline in Australia. ANU E. Press.

Geoffrey Squires, G. (1999). Teaching as a professional discipline. Falmer Press.

George, B. H. & William, H. S. (2013). Accounting information system. (7th ed.). Pearson.

Ghozali, I. (2014). Structural equation modeling: Alternative methods with Partial Least Square (PLS) are equipped with Smartpls 3.0 software. 2014 Xlstat and WarpPLS 4.0 (4th ed.). Semarang. Diponegoro Semarang Publishing Board.

Gusti, F. I., Intan, A. A., & Ketut. Y. I. (2017). Effect of accounting information systems effectiveness and use of information technology on individual performance with employee incentives as moderators. E-Journal Akuntansi Universtas Udayana, 19(3), 175-2204.

Halim, M. Y., & Tarigan, J. (2008). Effect of strategic leadership on organizational learning through accounting information systems in non-manufacturing companies in Surabaya. Business Accounting Review, 3(2), August, 291-300.

Hall, J. A. (2018). Accounting information system (9th ed.). Cengage Learning.

Hidayah, R. U., & Nazaruddin, I. (2018). The effect of organizational culture and discipline on quality of accounting information system in the financial management agency and asset regional government of regency of regency, city and west Java Province. International Journal of Humanities and Social Science Invention (IJHSSI), 7(04), April, 73-77.

Lasmaya, S. M. (2016). Effect of information systems on human resources, competence and work discipline on employee performance. Journal Ekonomi, Bisnis dan Enterpreneurship, 10(1), 25-43.

Lord, G. R., & Borwn, D. J. (2003). Leadership processes and follower self-identity. Lawrence Erlbaum Associates Publishers London.

More, C. (2000). Understanding the industrial revolution (1st ed.). Routledge.

Mulyani, S., Putra, D., Sukmadilaga, C., Rozak, Y. (2017). The empirical testing for the effect of organizational commitment and leadership style on the implementation success of Enterprise Resource Planning (ERP) systems and its implications on the quality of accounting information. Journal of Engineering and Applied Science, 12(20), 5196-5204.

Rapina (2017). The influence of leadership and organizational structure on the quality of accounting information system. Accounting and Finance Review, 2(3), July 14, 58-63.

Riggio, R. E., Murphy, S. E., & Pirozzolo, F. J. (2002). Multiple intelligences and leadership. Lawrence Erlbaum Associates Publishers London.

Romney, M. B., & Steinbart, P. J. (2014). Accounting information system. Pearson.

Sapienza, M. A. (2004). Managing scientists leadeship strategies in scientific research (2nd ed.). Wiley-Liss A John Wiley & Sons. Inc., Publication.

Senge, P. M. (1990). The fifth discipline the art and practice of the learning organization. A Currency Paperback.

Suryawan, I. Kadek Indra, & Suaryana, I Gusti Ngurah Agung (20180. Effect of the effectiveness of accounting information systems on individual performance with incentives as moderating variables in the LPD. E-Journal Akuntansi Universtas Udayana, 23(2), 870-897.

Sutrisni, E. (2009). Human resource management (1st ed.). Kencana Jakarta.

Timotius, K. H. (2017). Introduction to research methodology knowledge management approach for knowledge. Penerbit Andi Yogyakarta.

Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2017). Accounting information system controls and processes (3rd ed.). Wiley.

Weber, R. (2012). Evaluating and developing theories in the information systems discipline. Journal of the Association for Information Systems, 13(1), 1-30.




DOI: http://dx.doi.org/10.3968/10994

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Canadian Social Science

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

Online Submission: http://cscanada.org/index.php/css/submission/wizard

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.
  • We only use four mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; office@cscanada.net; ccc@cscanada.net; ccc@cscanada.org

 Articles published in Canadian Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).

 

Canadian Social Science Editorial Office

Address: 1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.
Telephone: 1-514-558 6138 
Website: Http://www.cscanada.net; Http://www.cscanada.org 
E-mail:caooc@hotmail.com; office@cscanada.net

Copyright © Canadian Academy of Oriental and Occidental Culture