The Role of Accountability as a Mediating Variable of Accounting Information System Quality on Financial and Non-Financial

Accounting Department, Universitas Muhammadiyah Yogyakarta, Indonesia

^* Corresponding author: afrizal.pg@gmail.com

Abstract

This research aims to examine and obtain empirical evidence of the influence of the quality of accounting information systems on financial and non-financial performance in village government Wonosobo Regency. This research uses a strewardship theory approach as well as the thfeaeory from DeLone and McLean which is widely used to examine the process of adopting information technology. The sample used in this research is village government officials who understand the accounting information system and act as financial executors and technical executors. Data obtained from distributing Data obtained from distributing questionnaires were processed using Patrial Least Square (PLS). The results of this study indicate that the entire hypothesis is supported and accepted. The results of the study show that the quality of accounting information systems on financial performance, the quality of accounting information systems on non-financial performance, the quality of accounting information systems on accountability, accountability for financial performance, accountability for non-financial performance, the quality of accounting information systems on financial performance through accountability, and the quality of accounting information systems on non-financial performance through accountability has a significant positive relationship.