The Impact of Accounting Information System Quality, Information Quality, and Data-Driven Culture on Financial Decision-Making Effectiveness in Technology and Digital-Based Companies
Keywords:
accounting information system quality, information quality, data-driven culture, financial decision-making effectivenessAbstract
The objective of this research is to examine the effect of accounting information system quality, information quality, and data driven culture on the effectiveness of financial decision making in technology and digital based companies in Indonesia. Quantitative method was used. It was based on a survey of the workers in these firms that use accounting information systems and financial information. The sampling technique was purposive sampling and data collection was conducted through online questionnaires using google forms. Data were analyzed by multiple linear regression. The results indicate that the quality of accounting information systems, the quality of information and data-driven culture have positive and significant influence on the efficiency of financial decision making. Among these three characteristics, data driven culture has the most dominating impact on financial decision making effectiveness. The results show that the quality of accounting information systems, information quality and organizational culture towards the use of data are important variables to improve the quality of financial choices in technology and digital-based companies. It is anticipated that the research will be a reference for firms to improve information systems, increase information quality, develop a data-driven culture for making financial decisions effectively and promote sustainability of the company.
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Copyright (c) 2026 Tri Dessy Fadillah, Herman Jelatu, Jefriyanto Jefriyanto, Sitti Rachmawati Yahya, Vivid Violin, Setia Budi Kurniawan
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