ANALYSIS ON THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM TO THE OPERATIONAL RISK AT XYZ HOTEL

Abstract

Every business has the possibility of loss and there are so many kinds of loss. This unwanted event might occur in any kind of business form and range. In order to minimize the possibilities for that risk to occur, companies need to establish efficient Internal control in accounting information system in their business process. Internal control covered into two areas which are internal control over financial reporting and information system control. These two areas are the areas that support the business process in the company. In the process of business in company, the effective IT control is required to support the effectiveness of business process automatic. This study examines the influence of the component of accounting information system which are: (1) People (2) Process, and (3) System to the risk assessment in order to improving the performance of the business in the hotel. The researcher is using quantitative and qualitative method to know the level influence of the accounting information system to the risk assessment in hotel. The questionnaire is developed and the data are being input to SPSS V20.0. In addition, this study just focuses on the discussion of the risk in IT Governance, Application, and Business Process in the Hotel. The result of hierarchical multiple regression in t test found that there was no significant influence of people towards risk assessment with t value 0,673 and the significance value is 0,507. Further, the result show the most significant influence is in the system towards risk assessment with the t value is 1,416 and the significant influence is 0,169. Meanwhile, the process has the result of t value is 0,847 and significant influence is 0,405 which means there is no significant influence towards risk assessment.