INTENSITAS ANCAMAN KEAMANAN SISTEM INFORMASI AKUNTANSI KOMPUTERISASIAN
ABSTRACT: The objective of the
paper was (1) there are significant security threats of CAIS on the
organization types, (2) there is difference among the organization types
regarding the security threats of CAIS, (3) there are difference between
inte-gration-on line and integration-manual CAIS regarding the security threats
of CAIS. Eighty four respondents from Jakarta organizations had participated in
this research. The collecting data used a questionnaire survey via
electronic-mail and post. Data were analyzed using a Kruskal-Wallis test. The
results showed that first there is significant security threats of CAIS in
Jakarta Organizations, like that the accidental entry of bad data, accidental
destruction of data, employees’ sharing of passwords and introduction of
computer viruses the to CAIS are the significant security threats of CAIS in
Jakarta Organizations. Second, there is no difference among the organization
types regarding the security threats of CAIS. Third, there is no difference
between integration-on line and integration-manual CAIS regarding the security
threats of CAIS. But, there is difference between integration-on line and
integration-manual CAIS regarding introduction of computer viruses to the CAIS.
Keywords: Security threats,
information technology, computerized accounting information systems,
integration
Penulis: YULIUS KURNIA SUSANTO dan RATIH HANDAYANI
Kode Jurnal: jpakuntansidd080028
