STRUKTUR ORGANISASI, PENGENDALIAN INTERN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN
Keywords:
organizational structure, internal control, management accounting information systems.Abstract
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.
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