Jurnal Akuntansi dan Keuangan
Vol 12, No 1 (2024): Maret 2024

THE IMPACT OF TOP MANAGEMENT SUPPORT AND ORGANIZATIONAL STRUCTURE ON ACCOUNTING INFORMATION SYSTEMS QUALITY

Darma, Jufri (Unknown)
Nurwendari, Weny (Unknown)
Sriwedari, Tuti (Unknown)
Herliani, Rini (Unknown)

Article Info

Publish Date
04 Apr 2024

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.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...