Efektifitas Budaya Organisasi, Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi
Keywords:
Keywords, Organizational Culture, Information Technology, Quality of Accounting Information SystemsAbstract
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 SystemsReferences
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
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
