STRUKTUR ORGANISASI, PENGENDALIAN INTERN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN

• Main Author: Rima Rachmawati
• Format: Article
• Language: English
• Published: Universitas Mercu Buana 2016-08-01
• Series: MIX: Jurnal Ilmiah Manajemen
• Subjects: organizational structure, internal control, management accounting information systems.
• Online Access: http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/867
• ISSN: 2088-1231; 2460-5328

Abstract: System of information accounting management brings about information accounting management. Organizational structure and internal control can improve the quality of information accounting management system. The purposes of this research are: two measure how big the influence of the organizational structure on the quality of information accounting management systems, two measure how big the influence of the internal control on the quality of information accounting management systems. The method used the case study, descriftive and verificative analysis at rent. The data analysis is conducted through partial least square path modeling. The result indicate that the organizational structure can influence on the quality of information accounting management systems, internal control can influence on the quality of information accounting management systems. Keywords: organizational structure, internal control, management accounting information systems. Abstrak: Informasi akuntansi manajemen berkualitas dihasilkan dari sisten Informasi yang berkualitas. Struktur organisasi dan pengendalian intern dapat meningkatkan kualitas sistem informasi akuntansi manajemen. Tujuan penelitian ini mengukur seberapa besar pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen, pengendalian intern terhadap kualitas sistem informasi akuntansi manajemen. Penelitian ini menggunakan metode studi kasus, bersifat deskriptif dan verifikatif, dilakukan pada unit analisis perusahaan persewaan kendaraan. Analisis data menggunakan partial least square path modeling. Hasil penelitian menunjukkan struktur organisasi berpengaruh pada kualitas sistem informasi akuntansi manajemen, pengendalian intern berpengaruh pada kualitas sistem informasi akuntansi manajemen. Kata Kunci: struktur organisasi, pengendalian intern, kualitas sistem informasi akuntansi manajemen.