The Six Sigma Approach for the Development of Accounting Information System Performance

Keywords: six sigma, accounting information systems

Abstract

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.

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Author Biographies

Hendra Gunawan, Politeknik Negeri Batam

Program Studi Akuntansi

Himmatun Karimah, Politeknik Negeri Batam

Program Studi Akuntansi Manajerial

Published
2017-03-01
How to Cite
Gunawan, H., & Karimah, H. (2017). The Six Sigma Approach for the Development of Accounting Information System Performance. Journal of Applied Accounting and Taxation, 2(1), 15-21. https://doi.org/10.5281/zenodo.1306525