Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality
This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-03-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/31758 |
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| author | Hafiez Sofyani Mar’atussholichah Kurnia Sani Adli Zuliansyah Putra Dovi Septiari |
| author_facet | Hafiez Sofyani Mar’atussholichah Kurnia Sani Adli Zuliansyah Putra Dovi Septiari |
| author_sort | Hafiez Sofyani |
| collection | DOAJ |
| description | This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality. |
| format | Article |
| id | doaj-art-dd1907e497f14e7098ce9f1dff26fe01 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-03-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-dd1907e497f14e7098ce9f1dff26fe012025-01-03T22:17:42ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-03-0111111913410.24815/jdab.v11i1.3175817842Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System QualityHafiez Sofyani0Mar’atussholichah Kurnia Sani1Adli Zuliansyah PutraDovi Septiari[Scopus Author ID: 57203309417] Muhammadiyah University of YogyakartaMuhammadiyah University of YogyakartaThis study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.https://jurnal.usk.ac.id/JDAB/article/view/31758ais qualityit governancelocal government organizationsperformance |
| spellingShingle | Hafiez Sofyani Mar’atussholichah Kurnia Sani Adli Zuliansyah Putra Dovi Septiari Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality Jurnal Dinamika Akuntansi dan Bisnis ais quality it governance local government organizations performance |
| title | Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality |
| title_full | Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality |
| title_fullStr | Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality |
| title_full_unstemmed | Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality |
| title_short | Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality |
| title_sort | information technology governance and performance of local government organizations testing mediation role of accounting information system quality |
| topic | ais quality it governance local government organizations performance |
| url | https://jurnal.usk.ac.id/JDAB/article/view/31758 |
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