The Influence of Accounting Information Quality and Management

Accountant Quality to Successful Implementation Decision Support

System (Study on Government owned Bank)
Vecco Suryahadi
Department Of Accounting, Universitas Padjadjaran
Zaldy Adrianto
Department of Accounting, Universitas Padjadjaran
Abstract
The objective of this research is to prove and test how much the
influence of accounting information quality and management
accountant quality simultaneously and partially to successful
implementation Decision Support System.
This research uses descriptive analytic research method and using
double linear regression and simple regression. Research Data is
collected from questionnaire distributed and returned from the
employees of Accounting Department and Information technology
Department on Government-owned Bank as researchs respondent.
The results indicate that there is a positive and significance effect
between accounting information quality and management accountant
quality to successful implementation Decision Support System
simultaneously and a positive influence of accounting information
quality and management accountant quality to successful
implementation Decision Support System partially.
Keywords : accounting information quality, management
accountant quality, Decision Support System, implementation
Decision Support System, Government-Owned Bank.

Introduction
The recent development in Information Technology improving
business process and the decision making process at the
organization
(Maharsi,2000:128)
(Kamel,Lakhder,
Ammar
2012;235). Decision Support System concept developed in 1970s
by Michael S Scott Morton, and it expanding into creating a model to
solve unstructured problems (Sprauge, 1980).
In Indonesia, Telkom e-service by PT.Telkom tbk, is an example of
successful DSS implementation by analyzing complaint and
suggestion from its customers (Kurniawan,2014). Beside its
successful implementation, the failure of DSS implementation
because of the lack of ability from the DSSs user in a praqualification procurement phase (Suprapto and wulandari).
DSS Implementation will be success when it is provided by a
complete and high quality information (Suprapto & Wulandari),

(Nurniah,2009), and (Baridwan & Hanum,2007). One of research

about the relation between accounting information quality and
decision quality is the decision making case on the listed company
at Indonesia Stock Exchange (IDX) (Harma & Wibowo,2012). DSS
implementation also depend on management accountant, as an
information provider and DSS facilitator ( Murphy C. , Currie, Fahy, &
Golden , 1995).
The implementation case of PT. Telkom Indonesia, show that the
quality of management accountant have an effect of DSSs
implementation (Hermawan, 1992), Ardinata (2002). DSS also used
by an environmental organization to mitigate the impact of
earthquake and tsunami in Indonesia. In Banking Industry, DSS also
widely implemented in a form of Internet Banking, Phone Banking,
and ATM Banking (Bhatia, 2011) and also middle management
requirement to decision making (Mao, 2010).
Government owned bank (Bank BUMN) in Indonesia has been
implementing and developing DSS since 2010 and 2011. Each bank
disclose their DSS and information system implementation in their
annual report (2010 BNI Annual Report, 2011 BTN Annual Report,
2010 BRI Annual Report, and 2011 Bank Mandiri annual report). In
Bank BNI, DSS implemented to help management in loan decision,
cash inflow prediction, customer data integration, and customer
relationship management (2010 BNI Annual Report).
Decision Support System is an information system that facilitates
decision-making by providing information access, analytical model,
and supporting tool (Alter 1977; Keen and Scott Morton 1978). Four
domains can be used to measure the successful DSS
implementation, those domain are effectiveness, efficiency,
usefulness, and user satisfaction (Maynard & Arnott, 1995). On other
hand, Hung describes the regret avoidance as a measure of DSS
Success.
Management accountant influence in DSS implementation effected
by education level (Venkantesh & Morris, 2000), they abilities in
produce the information for DSS (Murphy C. , Currie, Fahy, & Golden,
1995), and work experience using the DSS software (Cascio 1995,
Mosley, Pietri and Megginson, 1996).

LITERATURE REVIEW
Decision Support System has been developing since 1970s, and it
was named Management Decision System. Academician and
corporation develop DSS with computer based information system

characteristic (Sprauge, 1980).

Decision Support System is a
personal system that assist management and must be based on a
very detailed understanding of how managers makes decision (Peter
Keen, 1980), select one of many alternative solution based on a
computerize information system (Tripathi, 2002). DSS also used to
aid users in judgment and choice activities interactively (Druzdel
and Flynn, 2002), by structuring of a decision, facilitate the use of
analytical tools, and facilitate use of manipulation, retrieval and
display of data (Eierman, Niederman, & Adams, 1995).
DSS composed of three components (Duzdel & Flynn, 2002):
Database Management System, Model Base Management System
(MBMS), Dialog Generation and Management System. Decision
produced with the facility of DSS only focused to help top
management and executive decision makers, DSS also should have
flexibility, adaptable and fast respond, and support personal
decision making of manager Sprague 1980. DSS has model
orientation in a form of text and graphic, and could do complex
analysis using software (Tripathi 2002).
As an abstraction of reality (Turban, 1998), model is an essential
requirement of DSS; easy to use and understandable models are
determinant factors for a useful DSS. Decision making could be
performed effectively through understandable model, especially
graphical model (sauter and Wiley,2011).
In order to measure the successful DSS implementation, there are
four successful criteria of domain: effectiveness, efficiency,
usefulness, and user satisfaction (Maynard & Arnott, 1995). First
domain is Effectiveness of DSS, this domain is measured by
accuracy of information (Roy, 1999)(Ong&Lai, 2004); adequacy of
information provided (Paul,2003)(Meuronen 2005); completeness of
information (Roy, 1999)(Ong&Lai, 2004);and quality of decision
making process (Arnott,2004)(Van Bruggen, 1998).
Secondly, Efficiency of DSS is measured by performance level with
the criteria: user productivity (DJamashi,2007) (Schalk,1998);
reliability of system (Djamashi, 2007) (Sprauge, 1980); time taken
for task accomplishment (DJamashi, 2007), (Roy,1998)(AlJedaian,2010). Third domain is user satisfaction and measured by
adaptiveness (Sprauge, 1980); critical question answering (Moscato
& Moscato, 2004)(Boulesnane& Buzidi, 2012); and perceived
information quality ( Murphy C. , Currie, Fahy, & Golden , 1995).
Fourth domain is usefulness, and being measured by ease of use
(Maynard&Arnott,1994)(Kim,1992); frequency of use (Druzdzel &
Flynn,2002)(Kumar,1999)(Bemer,2009); and widespread of use
(Maynard& Arnott,1994).

Enterprise Resource Planning, as a de facto software in a Banking

industry, has a limitation in creating decision alternatives (Stanek,
Sroke, Twardowski,2004). Therefore the successful information
system implementation would combine the DSS with the information
system that already installed in the organization, to create hybrid
system of DSS and other Information system (Turban, 1993)
(Chamoni&Gluchowski,1999).
Four government owned bank in Indonesia has implemented
Decision Support System, those bank are Bank Rakyat Indonesia,
Bank Mandiri, Bank Tabungan Negara, and Bank Negara Indonesia
(BRI, BTN, BNI, and Bank Mandiris 2012 annual report). DSS
support the management in cash prediction report, performance
management, data integration, CRM, Risk management, credit
evaluation, loan growth measurement, and risk analysis (BRI, BTN,
BNI, and Bank Mandiris 2012 annual report).
Management accountant is a business partner of a corporation,
because main focus of management accountant is to increase
companys performance and profitability by providing relevant
information (Balvinsdottir, Burns, Norreklit, & Scapens, 2009)
(Zarzycka,2009). Therefore it is a pressure to management
accountant to provide information in a limited time (Murphy C. ,
Currie, Fahy, & Golden, 1995). By using DSS, management
accountant could produce information and provide performance
analysis for the corporation both financial and non financial
information(Murphy C. , Currie, Fahy, & Golden, 1995). Management
accountant also has a role as the facilitator in DSS implementation,
to assist manager in decision-making processes based on
alternatives provided by DSS ( Murphy C. , Currie, Fahy, & Golden ,
1995).

Management accountant has become important business partners

in the corporation because its role as information provider (Johson,
Walker, Flesichman,2012). Hence, management accountant should
posses a reliable quality for the corporation (Johnson, Walker,
Flesichman, 2012). In consequences, corporation has a requirement
to measure the quality of management accountant. The quality
measurements are: Education, Work Experience, and the ability in
producing information (Venkantesh, Morris)(Cascio, Mosley, Pietri
and Megginson) (Murphy C. , Currie, Fahy, & Golden, 1995).
Accounting information will give benefit in Decision Support System
if it has high quality, and it can be measured by a variable
measurement (Forslund, 2007). The quality of information can be
used to measure the output and content quality of information
system (Jogiyanto, 2007)(Ong et al 2009). The variables used to

measure quality of information are: in time, Accurate, Convenient to

access, and reliable (Forslund, 2007).