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研究生:張帆昇
研究生(外文):Fan-Sheng Chang
論文名稱:IT治理於IS資訊品質與內部控制目標間之中介效果探討
指導教授:蔡文賢蔡文賢引用關係
指導教授(外文):Wen-Hsien Tsai
學位類別:碩士
校院名稱:國立中央大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2018
畢業學年度:106
語文別:中文
論文頁數:63
中文關鍵詞:IS資訊品質IT治理報導目標營運目標中介效果分群分析
外文關鍵詞:IS Information qualityIT governanceRepot goalOperational goalMediating effectCluster analysis
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本研究為探討IT治理於IS資訊品質與內部控制目標間之中介效果之影響,透過問卷發送方式對我國上市櫃及興櫃公司進行研究,再經統計分析獲得以下研究結果,IS資訊品質對IT治理達成度有顯著性影響;IS資訊品質對於報導目標有顯著性影響;IS資訊品質無法直接對營運目標產生顯著性影響;IS資訊品質能透過IT治理這項中介變數,對報導目標及營運目標產生顯著性影響;本研究建議若企業在已能產出品質良好資訊的前提下,進一步針對IT治理進行著手,能夠讓企業更有效地達成報導目標及營運目標,使利害關係人信任度提高,管理階層亦能使決策的制定和執行更加有效。
本研究亦探討透過企業是否導入ERP系統作為分群基礎,在相同研究架構下是否會有不同之研究結果,在分群分析後發現有導入ERP系統之企業與原先模型之顯著性特徵相同,而未導入ERP系統企業之IS資訊品質對於報導目標沒有顯著性影響,此外IT治理對於報導目標沒有顯著性影響,IT治理對於營運目標之顯著性影響降低;本研究建議如前述所言,若企業想針對IT治理進行著手,或許導入ERP系統是理想的第一步,可以藉由ERP系統大幅提升IT治理在企業中之影響力,藉而達成報導目標及營運目標。
This study explores the impact of IT governance on the mediating effect between IS information quality and internal control objectives. It conducts research on Taiwan's listing, OTC and emerging stock company through questionnaires, and obtains the following research results through statistical analysis.IS information quality has a significant impact on IT governance attainment; IS information quality has a significant impact on reporting objectives; IS information quality cannot directly have a significant impact on operational objectives; IT governance can be used as an intermediary variable makes IS information quality have a significant impact on reporting objectives and operational objectives.
This study also explores whether or not there will be different research results under the same research framework if the company imports ERP systems as a basis for grouping. After cluster analysis, it is found that companies that have imported ERP systems have the same distinctive features as the original models. In the grouping of companies that haven’t imported ERP system, the IS information quality had no significant impact on the reporting objectives. In addition, IT governance had no significant impact on the reporting goals, and the impact of IT governance on the operational goals was reduced.
摘要 i
Abstract ii
目錄 iii
表目錄 vi
圖目錄 viii
一、緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 研究架構與流程 2
二、文獻探討 4
2-1 IS資訊品質 4
2-1-1 IS資訊品質概述 4
2-1-2 IS資訊品質衡量向度 4
2-2 IT治理 6
2-2-1 IT治理定義及層級 6
2-2-2 IT治理導入架構 7
2-2-3 IT治理目標與績效 8
2-3 企業內部控制 9
2-3-1 企業內部控制背景與概述 9
2-4 中介效果 13
2-5 研究架構 14
三、研究方法 16
3-1 研究對象與問卷設計 16
3-2 敘述性統計及Non-response-bias之衡量方式 18
3-3 構面評量 18
3-4 加權權重公式 19
3-5 分群分析之方法 20
3-6 中介效果分析之方法 20
四、研究結果 22
4-1 敘述性統計結果 23
4-2 無反應誤差結果(Non-response-bias) 25
4-3 測量模型評估 26
4-3-1 內部一致性信度(Internal consistency reliability) 26
4-3-2 指標信度(Indicator reliability) 27
4-3-3 輻合效度(Convergent validity) 28
4-3-4 區別效度(Discriminant validity) 29
4-4 結構模型評估 31
4-4-1 決定係數(Coefficient of determination,R2) 31
4-4-2 預測相關性(Blindfolding,Q2) 31
4-4-3 路徑係數大小與顯著性(Path coefficient analysis) 32
4-4-4 效果值(Effect size, f2) 34
4-5 中介效果 35
4-5-1 Sobel檢驗(Sobel test) 35
4-5-2 解釋變異比例(Variance accounted for, VAF)分析 36
4-6 分群分析結果 37
4-7 研究結果 39
五、研究結論與建議 41
5-1 研究結論與貢獻 41
5-2 研究分群分析結論與貢獻 42
5-3 未來研究建議 42
參考文獻 43
References 45
參考文獻
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