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All Journal Jurnal Pendidikan Akuntansi (JPAK) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JCRS (Journal of Community Research and Service) Jurnal Akuntansi dan Keuangan
Sriwedari, Tuti
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan

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THE IMPACT OF TOP MANAGEMENT SUPPORT AND ORGANIZATIONAL STRUCTURE ON ACCOUNTING INFORMATION SYSTEMS QUALITY Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Herliani, Rini
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12863

Abstract

This study aimed to investigate how the quality of accounting information systems in higher education institutions in North Sumatra is influenced by the organizational structure and the support from top management. A survey involving 67 participants, who are users of accounting information systems at colleges in North Sumatra, was conducted. Data was gathered through the administration of a questionnaire. The collected data was analyzed using Structural Equation Modeling with a Partial Least Square approach, utilizing the Smart-PLS software. The findings of the study provided empirical evidence indicating that both top management support and organizational structure significantly impact the quality of accounting information systems in higher education institutions located in North Sumatra.
Co-Authors Andri Zainal Darma, Jufri Dede Ruslan Dwi Nur Indah Sari, Dwi Nur Indah Harahap, Khairunnisa Haryadi - Herliani, Rini Kartika, Venny Tritara Nurwendari, Weny Putri, Wildanin Haurin Ramdhansyah Ramdhansyah Rizkianda, Chairina Suhariyanto, Joko