Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Manajemen

Abstract

Penelitian ini meneliti pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen. Data diperoleh melalui survei dengan kuesioner. Kuesioner ditujukan kepada manajer fungsional di 24 Badan Usaha Milik Negara Indonesia di sektor Transportasi dan pergudangan. 33 kuesioner dari total 67 kuesioner (49,25%) dikembalikan dan dilengkapi. Smart-PLS digunakan untuk pemrosesan data. Seperti yang diharapkan, struktur organisasi memiliki pengaruh signifikan terhadap kualitas sistem informasi akuntansi manajemen. Hasil ini mengkonfirmasi penelitian sebelumnya tentang pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen.

The Impact of Top Management Support and Organizational Structure on Accounting Information Systems Quality

“…These results are consistent with prior research that has demonstrated the influence of organizational structure on accounting information systems, as exemplified by studies conducted by (Mutaufiq, 2022), (Damanik & Fardinal, 2021), (Rosmiati & Kuraesin, 2021), and (Puspitawati, 2016).…”

“…Evidence from previous studies supports the notion that organizational structure significantly impacts the quality of management accounting information systems in the transportation and warehousing sector of state-owned enterprises (BUMN Sektor Transportasi dan Pergudangan) (Mutaufiq, 2022). It has also been found to have a substantial effect on the implementation of accounting information systems at PT Pegadaian (Persero) Tbk (Damanik & Fardinal, 2021) and a positive influence on the quality of the accounting information system at PT.…”