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JURNAL BISNIS DAN AKUNTANSI
Vol. 10, No. 3, Desember 2008, 113-126
ISSN: 1410-9875

INTENSITAS ANCAMAN KEAMANAN
SISTEM INFORMASI AKUNTANSI
KOMPUTERISASIAN

 YULIUS KURNIA SUSANTO dan RATIH HANDAYANI
Trisakti School of Management, Jl. Kyai Tapa No.20 Grogol, Jakarta 11440,
siou_chiang@yahoo.com

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Official URL: http://www.tsm.ac.id/JBA/JBA10.3Desember2008/1_Artikel_JBA10.3Desember2008.pdf

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.
 
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