Efektifitas Budaya Organisasi, Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi

Lilis Puspitawati

Abstract


This study aims to determine how much influence Organizational Culture and Information Technology has on the Quality of Accounting Information Systems. This research was conducted by distributing questionnaires to companies that were used as research samples. The unit of analysis in this study is the car dealer located in Bandung. 

The method used in this study uses descriptive methods and verification method. The sampling method in this study is using a probability sampling technique with a simple random sampling approach. Data analysis using multiple linear regression, while for testing the hypothesis in this study using t test statistics using software SPSS 20. From the coefficient of determination obtained the value of the Organizational Culture of 37,45% and the value of Information Technology 60,52%.

 The results of this study indicate that Organizational Culture does not have a significant effect on the Quality of Accounting Information Systems, while Information Technology has a significant effect on the Quality of Accounting Information Systems

Keywords


Keywords: Organizational Culture, Information Technology, Quality of Accounting Information Systems

References


Andrew J. DuBrin. 2019. Fundamentals of Organizational Behavior, 6e. United States: Academic Media Solutions.

Ayi Astuti. Erina Pinasti. Ari Bramasto. Pengaruh Budaya Organisasi dan Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi pada PT. INTI (PERSERO). Jurnal Riset Akuntansi – Volume XI / No.1 / April 2019. DOI: 10.34010/JRA.V11I1.1938 P-ISSN: 2086-0447 dari https://ojs.unikom.ac.id/index.php/jira

Azhar Susanto. 2008. Sistem Informasi Akuntansi Struktur-Pengendalian-Resiko-Pengembangan. Bandung: Lingga Jaya.

Azhar Susanto. 2013. Sistem Informasi Akuntansi Struktur-Pengendalian-Resiko-Pengembangan. Bandung: Lingga Jaya.

Bambang Soesatyo. 2019. DPR Dorong Pemerintah Sikapi Serius Data Penumpang Bocor.

Efraim Turban. Linda Volonino. 2015. Information Technology for Management – Improving Strategic and Operational Performance. 8th Edition. USA: Wiley & Sons.

George H. Bodnar. William S. Hopwood. Tanpa tahun. Sistem Informasi Akuntansi, Edisi 9. Terjemahan Julianto Agung Sapputro dan Lilis Setiawati. 2006. Yogyakarta: Andi.

Hasil Pemeriksaan BPK RI. 2019. Terungkap! 12 Masalah Pemicu Gagal Bayar Jiwasraya Rp12,4 T.

Inta Budi Setya Nusa. 2015. Influence of Organizational Culture And Structure On Quality Of Accounting Information System. International Journal of Scientific & Technology Research, 4(05). ISSN 2277-8616

James A O’Brien. George M. Marakas. Tanpa tahun. Sistem Informasi Manajemen. Terjemahan Liza Nurbani Puspitasari dan Hirson Kurnia. 2014. Jakarta: Salemba Empat.

Kenneth C. Laudon. Jane P. Laudon. 2020. Management Information Systems: Managing The Digital Firm. New York: Pearson.

Krismiaji. 2015. Sistem Informasi Akuntansi. Edisi Keempat. Yogyakarta: Únit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.

Leslie Turner. Andrea Weickgenannt. Mary Kay Copeland. 2017. Accounting Information Systems: Controls and Processes, Third Edition. USA: John Wiley & Sons Inc.

Lilis Puspitawati. Novi Indriani Siti Nurshalihat. 2020. Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) yang Dipengaruhi oleh Budaya Organisasi serta Dampaknya terhadap Kualitas Informasi Akuntansi untuk Pengambilan Keputusan. @is The Best: Accounting Information Systems and Information Technology Business Enterprise. Volume 5, Nomor 1 (2020). Hal 48-60. ISSN 2252-9853 (Print) ISSN 2656-808X (Online) dari https://ojs.unikom.ac.id/index.php/aisthebest/index

Lilis Puspitawati. Sri Dewi Anggadini. 2011. Sistem Informasi Akuntansi. Yogyakarta: Graha Ilmu.

Marshall B. Romney. Paul John Steinbart. 2017. Accounting Information Systems. Fourteenth Edition. United States: Pearson.

Moermahadi Soerja. 2018. BPK Nyatakan Tata Niaga Impor Dalam Negeri Tidak Efektif.

Moh. Pabundu Tika. 2010. Budaya Organisasi dan Peningkatan Kinerja Perusahaan. Jakarta: PT Bumi Aksara.

Muhammad Sobri. Emigawaty. Nita Rosa Damayanti. 2017. Pengantar Teknologi Informasi Konsep & Teori. Yogyakarta: CV. Andi Offset.

Nancy A. Bagranoff. Mark G. Simkin. Carolyn Strand Norman. 2010. Core Concept of Accounting Information Systems, Eleventh Edition. USA: John Wiley & Sons, Inc.

Nasril Bahar. 2019. Sistem OSS Dikhawatirkan Tidak Akan Berjalan Efektif di Daerah.

Nelsi Wisna. 2015. Organizational Culture and Its Impact on The Quality of Accounting Information Systems. Journal of Theoretical and Applied Information Technology, 82(2), 266. ISSN: 1992-8645.

Randi Restu Dimei. Elly Halimatusadiah. Nunung Nurhayati. 2019. Pengaruh Teknologi Informasi dan Penerapan Pengendalian Internal Terhadap Kualitas Sistem Informasi Akuntansi dan Implikasinya Pada Kualitas Informasi (Survey pada Bank Umum Syariah di Kota Bandung). ISSN: 2460-6561.

Rapina Rapina. 2015. The Effect of Organizational Commitment and Organizational Culture on Quality of Accounting Information Mediated by Quality of Accounting Information System. Journal IJABER, 13(7):6163-6183.

Siti Kurnia Rahayu. Lilis Puspitawati. Sri Dewi Anggadini. 2014. Analisis Budaya Organisasi pada Pengembangan Sistem Informasi di UNIKOM. Majalah Ilmiah UNIKOM. Volume 12, Nomor 2 (2014). Hal 203-210. Dari https://ojs.unikom.ac.id/index.php/jurnalunikom/article/view/27

Stephen P. Robbins. Mary Coulter. 2017. Management. 14E. New York: Pearson Education.

Stephen P. Robbins. Timothy A. Judge. 2018. Essentials of Organizational Behavior. Fourteenth Edition. UK: Pearson Education.

Ulric J. Gelinas, JR. Richard B. Dull. Patrick R. Wheeler. 2012. Accounting Information Systems, 9e. USA: Cengage Learning.

Uma Sekaran. Roger Bougie. 2016. Research Methods for Business, a Skill-Building Approach, Seventh Edition. UK: John Wiley&Sons Ltd.

Yuni Marginingsih. 2018. Pengaruh Teknologi Informasi dan Budaya Organisasi terhadap Kualitas Sistem Informasi Akuntansi Studi pada PT. Indonesia Power Upjp Kamojang. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2(1), 126-135. E-ISSN: 2550 – 0732


Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

Portal ISSNPrint ISSN: 2086-7662
Online ISSN: 2622-1950

Creative Commons License
The Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Tim Editorial Office
Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5302, Fax. 021-5871312
Jakarta
Email. ([email protected]).
Website. (http://publikasi.mercubuana.ac.id/index.php/profita)