Keywords

Leadership, Quality of Accounting Information Systems.

Introduction

Accounting is an information system, and that sets of accounting as an information system with other information systems is that accounting information system is only concerned with accounting function and process data about the activities of corporate organizations that have economic value (Susanto, 2013). Simply, accounting information system is a set of data and procedures that generate information for its users, which can be used in decision making processes (Laudon & Laudon, 2004).

The fundamental role of accounting information systems in an organization is to produce the quality of accounting information (Susanto, 2013). The quality of information systems can mean a successful information system (works) or effective (DeLone& McLean, 1992) in which the quality of accounting information systems that will produce accounting information into a competitive advantage within organization. The competitive advantage of organizations isthat it is superior in decision-making than its competitors (Laudon&Laudon, 2004). According Sacer, et al (2006) the quality of information systems shows the integration of various components of accounting information systems, they are: hardware, software, brainware, telecomunication network, and quality of database, and quality of work. Furthermore, an integrated information systemsis defined by Marcus (2009) as the process of generating the organized information in information systems which consists of hardware, software, databases and telecommunication networks, as well as human interaction and communication as a user. In line with Susanto (2013) that the quality of accounting information systems is the integration of all elements and subelements, it is also called the accounting information systems components which consist of hardware, software, brainware, procedures, databases and communication networks. To produce the quality of information, companies must make significant investment in its information system (O'brien &Marakas, 2006).

According to Stair & Reynolds (2010) state a quality of information systems is generally flexible, efficient, accessible and timely. Similar thing is delivered by Horan (2006) that the characteristics of the quality of information systems consist of utility, reliability, efficiency, customization and flexibility. While Seddon, et al (1994) states the successful application of accounting information systems is the use of information systems that can assist the completion of daily work.

In fact, accounting information systemswhich is applied to public and a private sector organization in Indonesia has not been good. Fauzi (2011) stated that the financial implementation reporting system of local governments tend to be inefficient both in terms of time and budget. Furthermore, as it is experienced by BUMN, in whichBPK still finds a number of problematic documents because the information system to access data in management and financial responsibilities of the state still has to be developed (Iskan, 2012). The economic potential of Indonesia is many untapped because many people do not have access to the banking information system. The phenomenon of the poor quality of accounting information systems also occur in pharmaceutical companies, of where non-uniformity of procedures and irregularities of process, which occurs as a result of un-integrated information system.

The quality of accounting information systems is influenced by leadership factors. Stone (1994) argues that leadership is a factor which significantly influences the success of AIS implementation. Besides, leaders must understand that information systemswhich will be designed should be designed and implemented effectively (Nye, 2008). Agree with Choe (1996) also revealed that transformational leadership positively influences the success of information systems user. The leadership in this study was defined as the ability to influence the motivation and the competence of the system user to use accounting information systems in situations and is directed through the communication process to produce the accounting information which is suitable to the users’ needs (Lussier, 1999). In line with Stuart (2002) that leader is one who is expected to have the ability to influence, to give directions and also to be able to determine the individual to achieve organizational goals.

The phenomenon of leadership is seen from a leadership crisis which is experienced at this time, on various levels that can be one cause of the poor situation in the nation. Even Pancasila as the state ideology, has been forgotten by the leaders as evidenced by 1) the lack of integrity as a national leader, 2) less able to escape from corruption, collusion, nepotism, 3) lack of moral and ethical leadership understanding, 4) less able to understand precisely the essence of plural, 5) put forward the interests of the party rather than the people's aspirations (Pusaka Indonesia, 2013). The same thing with that the nation's problem now occurs mainly due to leadership factor which is not decisive so that the government is ineffective, it is reflected on the execution of infrastructure that is too late, APBN that is not healthy, slow and the government that is not specifically tackling the problem and it has remained trapped in a conflict of interest. Therefore, it is necessary to do improvement and what to be improved is the head of state.

Based on the phenomenon and the previous research, this study will focus on the research subject, namely: "The Quality of Accounting Information Systems and its Relation to Leadership (Survey on Pharmaceutical Wholesalers Companiesin Bandung City)".

Literature Study

Leadership

Robbins (2009) defines the meaning of leadership: leadership is what leaders do. It's a process of leading a group and influencing that group to achieve its goals. Leader is someone who can influence others and who has managerial authority. In line with Robbins (2009), Ivancevich (2008) argues that leadership as the process of influencing others to facilitate the attainment of organizationally relevant goals. While the leaders themselves according to Stuart (2002) is one who is expected to have the ability to influence, to give directions and also to be able to determine the individual to achieve organizational goals. Along with that, Spillane (2006) states that leaders are agents of change with the activities to influence people more than the influence of people to him. Daft (2005) defines leadership is an influence that relates between leaders and followers. Then Gibson (2006) states that leadership is an attempt to exert influence to motivate people in order to achieve a goal. Not much different from that is presented by Daft (2005), Hughes (2006) and Lussier (1999) state leadership as the process of influencing others towards achieving group goals.

Accounting Information Systems

An accounting information system (AIS) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers. AISs perform this tranformation whether they are esentially manual systems or thoroughly computerized. Then Romney & Steinbart (2012) say the same thing that an accounting information system is a system that collects, records, stores, and processes data to produce information for decision makers. Then specifically inserts the term of financial and non financial transactions into the understanding of accounting information system, so that Hall fully states that the accounting information system AIS subsystems process financial transactions and nonfinancial transactions that directly affect the processing of financial transactions.

The quality of accounting information systems is defined as a form of statements about the conditions in which accounting information systems can generate the accounting information which is suitable to the users’ needs. The quality of accounting information is obtained from the quality of accounting information systemsapplication (Sacer et al., 2006). Still according to Sacer et al. (2006) that the quality of accounting information systemsis indicated by the integration of various components of accounting information systems, they are: hardware, software, brainware, telecomunication network, and the quality of data base, and the quality of work and the satisfaction of users. Agree with Susanto (2013) that the quality of accounting information systems is the integration of all elements or components which consists of hardware, software, brain ware, procedures, databases and telecomunication network.

Furthermore, the quality of information system is developed by DeLone & McLean (1992) and (2003) it has been used extensively in the research in the field of accounting information systems. In D&M IS Success Model (1992) there are six (6) variable components of the information system success: "(1) system quality, (2) information quality, (3) Use, (4) user satisfaction, (5) individual impact, and (6) organizational impact. These components are not independent variables (independent) but rather as the variables which are mutually dependent (interdependent) of each other (Petter, 2008). Stair & Reynolds (2010) states that the quality of information systems generally meets the criteria such as flexible, efficient, accessible and timely. Furthermore, Horan et al. (2006) state that the characteristics of the quality of information systems are utilities, reliability, efficiency, customization and flexibility.

Framework and Hypotheses

Laudon&Laudon (2004) state that the central organizational factors to consider when planning a new system are the following: The type of organization and its style of leadership. Similar thing is delivered by Nye (2008) that understanding and shaping information flows is important in the leadership of smmall group as well as large organizations Leaders need to understand how to design and monitor effective information systems to implement their plans. Leader who are not aware of the context of how information reaches them are likely to be told and believe what followers think the leaders want to hear.

Furthermore, Eom (2005) reveals that the leadership behavior of the project leaders is likely to be positively related to the participation and involvement of user in the system development.

The same opinion was delivered by Dong et al. (2007) that the project winner and leader behavior have an influence on confidence in the use of information technology. Furthermore Gottschalk (2002) states leadership in Information Systems (IS) and Information Technology (IT) has changed in fundamental ways over the past decade. Ghandour et al. (2007) in his research that the leadership role of the owners and managers in small and medium enterprises hasthe key role to the success of E-Commerce System (ECS) and the research by Soja (2009) concludes that leadership is one of the basic requirements that must be met in order to achieve the successful of information systems implementation (ERP).

From the description above,as it is related to the leadership on the quality of accounting information system that has been described previously the framework in this study can be explained in Figure 1 as on the following page:

H1: Leadership influences the quality of accounting information systems.

Research Methodology

The method in this study is verification method (verificative research) and explanatory (explanatory research) or causality (causal study), because this study aims to find out what and how far the factors that are thought to influence a variable in order to test the hypothesis. This study may explain how much the leadership variable influence on the quality of SIA (causal).

The unit of analysis in this study is Pharmaceutical Wholesalers Companies in Bandung city, which have implemented a computer-based accounting information system in Bandung city area. The respondents in this study are the Branch Managers, Heads of Accounting/Finance and Staffs of Accounting/Finance who must be related to the accounting information systems which is implemented by the Pharmaceutical Wholesalers companies in Bandung city, because they have the role and authority in the implementation of related activities to see the quality of the information systems on each working unit. The target population in this study is as the data which is contained in West Java Province Health Office in 2013 that the number of Pharmaceutical Wholesalers companies in Bandung city are 67 (sixty seven) companies.

Furthermore, the minimum sample size is determined by using the Slovin formula as follows:

Explanation:

n: Selfected samples

N: Population

d: Bound of error or precision values of 5 percent. Precision values are used by 5 percent as it is widely used in social science research. Precision values of 5 percent means that the average value of population will not deviate more than 5 percent.

Based on the equation, the minimum sample can be calculated as follows:

Thus the minimum number of samples are 57 companies.

In order to facilitate the interpretation and hypothesis testing, the collected data will be analyzed by using a specific method. The research data was obtained by submitting a list of statements to the respondents through questionnaire, the answers of the respondents on the statement is a measure that will be tested. In obtained data from the respondents, the validity and reliability testing are done so that the data can accurately describe as a concept that is measured. To test the used hypotheses, it uses simple linear regression analysis.

Research Results

The validity test results demonstrate all of the items have r_count value > 0.30, so it can be concluded that all leadership variables items (X), and the statement items of the quality of accounting information systems variable (Y) is valid. Reliability value for each variable is seen more than 0.7 as the limits it is stated that the measurement tool is reliable, so it can be said that the measurement tool of a statement questionnaire has had a good level of reliability when it is used.

The followingis the average score of respondents for six indicators of the three dimensions of leadership variables which can be seen in Table 1 below.

Table 1 Recapitulation Of Respondents Average Score For Leadership Variable
No	Indicators/Dimensions	Average Scores	Criteria
1	Self confidence	4.19	Good
2	Integrity	4.21	Good
3	Personality	4.20	Good
4	The encouragement to cooperate (teamwork)	4.25	Good
5	Enthusiasm	4.37	Good
6	Motivation	4.31	Good
7	Intelligence	3.71	Enough
8	Creativity	3.65	Enough
9	Ability	3.68	Enough
	Grand mean	4.06	Good

Source: Processed data .

Furthermore, the average score of respondents' for six indicators of 3 dimensions of the quality of accounting information systems variable can be seen in Table 2 below.

Table 2 Recapitulation Of Respondents Average Score For The Quality Of Ais Variable
No	Indicators/Dimensions	Average Scores	Criteria
1	Integration between components	3.9	Enough
2	Integration between transaction processing system	3.8	Enough
3	Integration	3.87	Enough
4	Using optimal resources	3.9	Enough
5	HR that is used is suitable to its expertise	3.9	Enough
6	Efficiency	3.90	Enough
7	Easy to access	3.5	Enough
8	Data is easily and quickly available	3.8	Enough
9	Ease of access	3.65	Enough
	Grand mean	3.80	Enough

To determine the influence of leadership on the quality of accounting information systems, it is calculated the simple linear regression analysis. The result using the SPSS obtains regression coefficient and constant value as in the following Table 3.

Table 3 The Results Of Regression Coefficients
Coefficientsa
Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.
		B	Std. Error	Beta
	(Constant)	-4.098	3.960		-1.035	0.309
	X (Leadership)	0.518	0.210	.420	2.466	0.019
a. Dependent Variable:  Y (The Quality of Accounting Information Systems)

The regression equation that describes the influence of leadership on the quality of accounting information systems is:

Y = -4.098 +0.518 X

The regression coefficient of leadership variable (X) at 0.518 indicates the big change in the quality of accounting information systems (Y) due to the influence of leadership variables on the quality of accounting information systems. A positive sign shows the direction of the relationship is directly proportional (in line). So every increase of one unit score of leadership variable (X), the quality of accounting information systems will increase by 0.518 with the assumptionthat other factors are constant (unchanged). So the higher the leadership (X), the higher (better) quality of accounting information systems will is, it has a positive direction.

The calculation result of t_countvalue for leadership variable (X) is obtained of 2.466 with a significance value (p-value)=0.019. The obtained calculation results of t_test statistic value showed t_count on the leadership of the independent variable (X) is greater than the t_table value (t=2.466> 2.040), it is obtained that the testing results H_o is rejected. These results are also indicated by the value of statistic test significance (p-value) for leadership variable (X) on the quality of accounting information systems for 0.019 which is less than the acceptable error rate of 5%. So we can conclude there is significant influence of leadership on the quality of accounting information systems.

Discussion

The positive influence which is in the samedirection and coefficients value have proved thebuilt hypothesis (H1), in which the leadership influences the quality of accounting information systems. Nye (2008) states the understanding and establishment of information are very important in a leadershipin either small groupsor large groups which is needed in designing and monitoring the effectiveness of implemented information systems. Leaders need to understand the implemented information system through what is seen and heard. This is in line with the research that is conducted by Eom (2005) that the leadership behavior of the project leaders is likely to be positively related to user’sparticipation and involvement in the system development. The same opinion was delivered by Dong et al. (2007) that the project winner and leader behavior have an influence on the confidence in the use of information technology.

In fact, leadership still does not fully maximum guarantee to encourage employees to be more confident in achieving the company's goals and have integrity attitude in completing basic tasks, it can be seen from the results of the questionnaire. The results of the questionnaire which are distributed to respondents in Bandung Pharmaceutical Wholesalers company replied that a good system is determined by motivation which is given by the leadership in terms of encouragement to cooperate either cooperate with superiors, peers or subordinates as well as the encouragement to have high motivation in achieving the company. Furthermore, in a leadership, intelligence is needed in dealing with all the problems that will be able to respond intelligently through giving the opportunity for employees to express their opinions and creativity is also needed in developing company. With the circumstances, it will develop a working relationship between divisions and a good system that can improve the company's competitive power. This is indicated by the percentage of questionnaires’ responses, in whichthe respondents say ‘enough’ and have not reached ‘good’ criteria.

This study result is in line with the conducted research by Ghandouret al. (2007) in his research that the leadership role of the owners and managers in small and medium enterprises have the key role to the success of e-commerce system and the research by Soja (2009) concluded that leadership is one of the basic requirements that must be met in order to achieve successful implementation of information systems.

Conclusion

There is a leadership influence on the quality of accounting information systems. The problemsofaccounting information systemswhich is unqualifiedin Pharmaceutical Wholesalerscompany happened because the leadership that is not maximized,they are: (1) The head is not 100% can respond intelligently and appropriately over the problems that faced by companies that sometimes the problem will end with the matters of time; (2) The encouragement to be creative in developing the company is still considered not maximized; (3) The firmness and discipline still have not reached the desired expectations due to various internal and external factors.

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Received: 17-Apr-2023, Manuscript No. AJEE-23-13497; Editor assigned: 19-Apr -2023, Pre QC No. AJEE-23-13497(PQ); Reviewed: 03-May-2023, QC No. AJEE-23-13497; Revised: 26-Jun-2023, Manuscript No. AJEE-23-13497(R); Published:03-Jul-2023