THE INFLUENCE OF THE ACCOUNTING MANAGERS’ KNOWLEDGE AND THE TOP MANAGEMENTS’ SUPPORT ON THE ACCOUNTING INFORMATION SYSTEM AND ITS IMPACT ON THE QUALITY OF ACCOUNTING INFORMATION: A CASE OF ZAKAT INSTITUTIONS IN BANDUNG

The purpose of this study is to determine the effect of accounting information system to the quality of accounting information by seeing the knowledge of accounting manager and support of top management. The unit of the analysis of this study consisted of 31 management institutions of zakat in Bandung. The results showed that knowledge of accounting managers and top management support significantly influence to accounting information systems. Besides that the quality of accounting information systems has an impact on the quality of accounting information as well