This study wanted to know whether there are differences in levels of tolerance to the threat of companies in the accounting information system. With a sample of all companies listing on the Indonesia Stock Exchange (IDX) and the rate of return of of respondents, this study provides a statistical conclusion that there is no difference in the level of tolerance to the threat of accounting information system among companies listing on the IDX. | International Journal of Computer Networks and Communications Security C VOL. 2, NO. 5, MAY 2014, 173–178 Available online at: ISSN 2308-9830 N C S The Threat Level Tolerance in the Company of Accounting Information System Dian Indri Purnamasari1 1 Pembangunan Nasional University “Veteran” Yogyakarta-Indonesia E-mail: 1indri_mtc@ ABSTRACT Accounting information system developments that provide benefits in many organizations it also has risks that are not light. How can an organization tolerate the possibility of a threat in the accounting information system will be different with other organizations. This study wanted to know whether there are differences in levels of tolerance to the threat of companies in the accounting information system. With a sample of all companies listing on the Indonesia Stock Exchange (IDX) and the rate of return of of respondents, this study provides a statistical conclusion that there is no difference in the level of tolerance to the threat of accounting information system among companies listing on the IDX. This is because companies are listing on the IDX is a company that is ready for the public so that they also prepare all the things associated with information systems, including accounting information system and the maximum fine. Keywords: Accounting, System, Information, Threat, Tolerance. 1 INTRODUCTION Information system has advanced rapidly with the development of computer-based technology. In the field of accounting, the development has resulted in Accounting Information Systems (AIS). Today, it is hardly possible for companies (organizations) not to adopt computerized AIS. There are a lot of things to do with the computerized AIS, among others, organizing an increasingly globalized activity at the international as well as local level. Activities in many organizations were made easier with the presence of computerized AIS. For example, organizations were no longer need to perform data .
