QUALITY OF ACCOUNTING INFORMATION DURING COVID-19 PANDEMIC

ABSTRACT: This study aims to evaluate the quality of accounting information at a state-owned enterprise indeveloping countries such as Indonesia. This study investigates the effect of service quality, use of informationtechnology, and accounting expertise on accounting quality of information system during the COVID-19pandemic outbreak period. Quantitative method approach was used in this study. Research was applied bycollecting questionnaires from 52 respondents at PT. Pos Indonesia (Persero) Sidoarjo, Indonesia.There arethree hypotheses tested, and as one of the hypotheses was rejected, the research continued with a observationapproach to explore why the service quality does not significantly affect the quality of information during thepandemic. Some informants were interviewed and observed. In particular, empirical results reveal that the use oftechnology and expertise of users of accounting information systems positively and significantly affects thequality of information. Furthermore, service quality does not affect the quality of accounting information. Thisis supported by the evidence that comes from the observation that the quality of service has decreased becausealmost all face-to-face services have switched to online-based services, such as the use of the PosPayapplication. The user of the application, the employees, and the customers do not use the system. There isresistance to using the new online application. The current study is one of the empirical studies that hasexpanded the supporting variables to evaluate the success of accounting information quality during the COVID19 pandemic.

KEYWORDS-Service Quality, Information Technology, Accounting Information Systems Quality