Pengaruh Budaya Organisasi Terhadap Sistem Informasi Akuntansi Yang Berdampak Pada Kualitas Informasi Akuntansi

Abstract

The purpose of this study was examine the influence of organizational culture of the accounting information system that impact the accounting information quality. The phenomenon that occurs in state-owned companies, the irrelevance of accounting information systems with disruption at present, is less effective and there are still some that have not been fully integrated. The population used in this study is at a state-owned company with an office in the city of Bandung. The sampling technique in this study uses the probability sampling method, so this study uses a sample of 50 respondents from 5 BUMN companies in the city of Bandung. This study uses the SPSS 22 Test tool. The test data analysis technique uses the Path Analysis method. The results of this study indicate that the going to be good of organizational culture will make accounting information systems used in companies more qualified and the effects will make quality accounting information.