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Email this article MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH
Abstract
Abstract. This study aims to prove the influence of organizational culture, user
competence and internal control to the quality of Regional Financial Management
Information Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKD
relationship to the quality of accounting information. Survey in Garut local government
as many as 75 of SIPKD users. Data analysis using Structural Equation Modeling
(SEM) with Partial Least Square approach (PLS). The SEM PLS consists of two
evaluation; inner model and structural model. The result of the research indicate that
there is an effect of internal control on the creation of quality SIPKD, and quality
SIPKD can influence the creation of quality accounting information. While the
organization culture and user competence is not proven to influence the creation of
quality SIPKD. Research implications can solve the problem of accounting information
sistems, especially in the local government of Garut.
competence and internal control to the quality of Regional Financial Management
Information Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKD
relationship to the quality of accounting information. Survey in Garut local government
as many as 75 of SIPKD users. Data analysis using Structural Equation Modeling
(SEM) with Partial Least Square approach (PLS). The SEM PLS consists of two
evaluation; inner model and structural model. The result of the research indicate that
there is an effect of internal control on the creation of quality SIPKD, and quality
SIPKD can influence the creation of quality accounting information. While the
organization culture and user competence is not proven to influence the creation of
quality SIPKD. Research implications can solve the problem of accounting information
sistems, especially in the local government of Garut.
Keywords
Keywords: organizational culture, user competence, internal control, accounting information
Full Text:
PDFDOI: http://dx.doi.org/10.22441/mix.2018.v8i1.008
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MIX: Jurnal Ilmiah Manajemen
Journal URL: http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix
Journal DOI: 10.22441/jurnal_mix
P-ISSN: 2088-1231
E-ISSN: 2460-5328
Editor's Address:
Magister Management Department, Universitas Mercu Buana.
Tedja Buana Building 4th Floor.
Jl. Menteng Raya No. 29, Jakarta 10340.
The Journal is Indexed and Abstracting by:
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