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INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS
JANURAY 2011
VOL 2, NO 9
Typically, Chronbach alpha coefficient is used to measure internal consistency of
questionnaire items because of its ability to generate consistent results of subject responses to
questionnaire items.
For this study, Chronbach alpha ranging from (0-1) were decided as statistically acceptable if
were greater than (60%) at which level instrument reliability will be good enough to
generalize results. For the overall instrument Chronbach alpha level was (0.8741) indicating
greater reliability degree and thus generalize ability of results. Sample and Population :
Population consisted of commercial banks (N=15) operating in Jordan.
The sample consisted of employees working at the Internal Control departments, Internal
Control Directors, Chair of Internal Control departments, Internal Auditors, and Controllers.
Out of eighty questionnaires sent, seventy returned back and were usable for analysis. Data
Analysis :
To measure the effect of Accounting Information Systems (AIS) on the effectiveness of
internal control at Jordanian commercial banks, primary data collected by the questionnaires
were tabulated and analyzed to find out views of the participants working at the Internal
Control departments at Jordanian commercial banks. In the current study, Likert 5-point Scale
is used to measure participant responses to each of questionnaire items; and the median is
hypothesized at (3.5). It is decided that if mean responses of participants was (M