MIX : Jurnal Ilmiah Manajemen
Vol 6, No 1 (2016): MIX: Jurnal Ilmiah Manajemen

STRUKTUR ORGANISASI, PENGENDALIAN INTERN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN

Rima Rachmawati (Unknown)



Article Info

Publish Date
10 Aug 2016

Abstract

Abstract: System of information accounting management brings about informationaccounting management. Organizational structure and internal control can improve thequality of information accounting management system. The purposes of this research are: twomeasure how big the influence of the organizational structure on the quality of informationaccounting management systems, two measure how big the influence of the internal controlon the quality of information accounting management systems. The method used the casestudy, descriftive and verificative analysis at rent. The data analysis is conducted throughpartial least square path modeling. The result indicate that the organizational structure caninfluence on the quality of information accounting management systems, internal control caninfluence on the quality of information accounting management systems.Keywords: organizational structure, internal control, management accounting informationsystems.Abstrak: Informasi akuntansi manajemen berkualitas dihasilkan dari sisten Informasi yangberkualitas. Struktur organisasi dan pengendalian intern dapat meningkatkan kualitas sisteminformasi akuntansi manajemen. Tujuan penelitian ini mengukur seberapa besar pengaruhstruktur organisasi terhadap kualitas sistem informasi akuntansi manajemen, pengendalianintern terhadap kualitas sistem informasi akuntansi manajemen. Penelitian ini menggunakanmetode studi kasus, bersifat deskriptif dan verifikatif, dilakukan pada unit analisis perusahaanpersewaan kendaraan. Analisis data menggunakan partial least square path modeling. Hasilpenelitian menunjukkan struktur organisasi berpengaruh pada kualitas sistem informasiakuntansi manajemen, pengendalian intern berpengaruh pada kualitas sistem informasiakuntansi manajemen.Kata Kunci: struktur organisasi, pengendalian intern, kualitas sistem informasi akuntansimanajemen.

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Journal Info

Abbrev

Jurnal_Mix

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

MIX: Jurnal Ilmiah Manajemen is a journal that publishes the results of empirical research that has strong novelty with reference to the latest journals and contributes greatly to scientific development in the fields of Management: Finance, Marketing, Human Resources, and ...