• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.147-157
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• 2020

In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

• Journal of Korean Clinical Health Science
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• v.6 no.2
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• pp.1126-1135
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• 2018

Purpose. The purpose of this study is to investigate the success model related to the hospital information system accomplishment. It is important to examine the success model of the hospital information system and to analyze the factors affecting the job satisfaction accomplishment. Methods. The method of this study is to 150 copies of the entire survey data were distributed and 135 copies were collected, showing a collection rate of 90%. In order to ensure the reliability of the questionnaire items, Cronbach's Alpha was used to test reliability, and exploratory factor analysis was conducted to determine the convergence of various items. In order to grasp the convergence of various items, exploratory factor analysis was performed. The results of exploratory factor analysis were used to analyze the correlations between variables that were proven to have a single dimensionality before calculating factor loadings and regression analysis by Orthogonal Rotation by Varimax method Results. The results of this study, first, the system quality of the hospital information system has a statistically significant effect on user satisfaction. Second, the information quality of hospital information system is statistically significant for user satisfaction, indicating that information quality improves user satisfaction. Third, service quality of hospital information system was statistically significant in user satisfaction. Finally, the higher the satisfaction of the users who use the hospital information system, the higher the accomplishment of the organization Conclusions. This study is based on the successful model of D & M information system. In addition, the hospital information system, the user satisfaction, and the organizational accomplishment in connection with it can be found significant.

• Journal of the Korea Society of Computer and Information
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• v.8 no.1
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• pp.149-155
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• 2003

The purpose of this study is to analyze the degree of product's qualify improvement by the effectiveness which is identified as worker's mindset improvement, a management ability improvement and quality system's establishment in the existing papers as well as the construction of a quality assurance system by acquiring the ISO 9000 series certification. In order to identify the product's quality improvement, the analysis of Garvin's eight dimensions of quality characteristics as well as the analysis a design quality improvement, a manufacturing quality improvement, a service quality improvement are conducted through this study.

• IE interfaces
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• v.24 no.1
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• pp.58-70
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• 2011

As more individuals and organizations participate in the complex design process of manufacturing industry, collaborative product development and management of the global supply chain have become more popular. Although the product quality concerns once focused on the manufacturing process, they are now directed at earlier stages of the design cycle where the engineering product is created as a 3D CAD model. In this paper, we describe the current state of product data quality activities in the manufacturing industry and the yardstick to measure 3D CAD data quality. Moreover we introduce a quality assurance method through the result of statistical analysis of 3D CAD models and suggest a six sigma level of CAD data quality by analyzing 76 samples provided from three Korean automotive companies.

• International Journal of Automotive Technology
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• v.6 no.1
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• pp.53-63
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• 2005

We propose a fuzzy neural network (FNN) theory capable of deciding the quality of a road image prior to extracting lane-related information. The accuracy of lane-related information obtained by image processing depends on the quality of the raw images, which can be classified as good or bad according to how visible the lane marks on the images are. Enhancing the accuracy of the information by an image-processing algorithm is limited due to noise corruption which makes image processing difficult. The FNN, on the other hand, decides whether road images are good or bad with respect to the degree of noise corruption. A cumulative distribution function (CDF), a function of edge histogram, is utilized to extract input parameters from the FNN according to the fact that the shape of the CDF is deeply correlated to the road image quality. A suitability analysis shows that this deep correlation exists between the parameters and the image quality. The input pattern vector of the FNN consists of nine parameters in which eight parameters are from the CDF and one is from the intensity distribution of raw images. Experimental results showed that the proposed FNN system was quite successful. We carried out simulations with real images taken in various lighting and weather conditions, and obtained successful decision-making about $99\%$ of the time.

• Journal of Korean Society for Quality Management
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• v.50 no.4
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• pp.735-749
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• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1185-1194
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• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• Journal of Information Technology Applications and Management
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• v.22 no.2
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• pp.149-169
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• 2015

This study tried to find out how to overcome multicollinearity problems in the structural equation model by creating a hierarchical construct model about the repurchase intention of social commerce. This study selected, as independent variables, price, quality, service, and social influence, based on literature review about social commerce, and then, as detailed variables of independent variables, selected system quality, information quality, transaction safety, order fulfillment and after-sales service, communication, subjective norms, and reputation. As results of empirical analysis about hierarchical construct model, all the independent variables were accepted having a significant impact on repurchase intention of social commerce. Next, this study analyzed the competition model that eight independent variables of price, system quality, information quality, transaction safety, order fulfillment and after-sales service, communication, subjective norm, and reputation directly influence the repurchase intention of social commerce. As results of empirical analysis, system quality, information quality, transaction safety, communication appeared to be insignificant. This study showed that hierarchical construct model is useful to overcome the multicollinearity problem in structural equational model and to increase explanatory power.

• The Journal of Industrial Distribution & Business
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• v.8 no.1
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• pp.33-39
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• 2017

Purpose - The main purpose of the current study is to examine the impact of accounting information quality and information asymmetry on the underinvestment phenomenon among the listed companies on the Tehran Stock Exchange (TSE). Research design, data, and methodology - The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. Accounting information quality and information asymmetry is considered as independent variables, and their impact is examined on the dependent variable (underinvestment). Results - The statistical results, based on data collected from 94 listed companies on the TSE during 2010-2015, revealed positive impact of accounting information quality and positive impact of information asymmetry on underinvestment. There was a significant relationship between accrual quality (AQ) and underinvestment, and spread and underinvestment. The results also showed that information asymmetry is the main factor in the creation underinvestment. Conclusions - Findings of this article can assist accounting researchers and theoreticians in comparing Real world facts with hypotheses developed with respect to accounting information quality, information asymmetry and underinvestment. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except underinvestment.

• Journal of Environmental Science International
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• v.8 no.3
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• pp.331-336
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• 1999

The monthly water quality data measured at 14 stations located in the Geum-River watershed were clustered into 2 to 7 clusters. Furthermore, factor analyses were conducted on Gabcheon and Yugucheon to characterize the water qualtiy, based on the information obtained from the results of culster analysis. The results of cluster analysis show that the water quality charactersitic of main stream of the Geum-River is somewhat different from that of substream of the Geum-River. Furthermore, the water quality characteristic of Gabcheon which is expected to have the most serious water quality problems in the Geum-River watershed shows the most different water quality characteristic from Yugucheon. Based ont he factor loadings in each factor, Gabcheon and Yugucheon have their own water quality characteristics. This is mainly because of composite factors such as different population density, industrial activities, and land use conditions in Gabcheon and Yugucheon subwatersheds.