Semantic Scholar Open Access 2019 5 sitasi

Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

R. Rachmawati

Lihat Sumber DOI

Abstrak

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks. PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.

Topik & Kata Kunci

Business

Penulis (1)

R. Rachmawati

Format Sitasi

APA MLA BibTeX

Rachmawati, R. (2019). Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia. https://doi.org/10.14710/DIJB.2.1.2019.10-17

Akses Cepat

Lihat di Sumber doi.org/10.14710/DIJB.2.1.2019.10-17

Informasi Jurnal

Tahun Terbit: 2019
Bahasa: en
Total Sitasi: 5×
Sumber Database: Semantic Scholar
DOI: 10.14710/DIJB.2.1.2019.10-17
Akses: Open Access ✓