The Effect of Organizational Factor on Quality of Accounting Information System

Jufri Darma, Weny Nurwendari, Tuti Sriwedari, Rini Herliani, Esa Setiana

Abstract


The aim of this research is to examine the influence of organizational factors, namely organizational culture and organizational structure on accounting information systems. The survey was conducted on 67 respondents, namely users of accounting information systems of higher education in North Sumatra. Data collection was carried out using a questionnaire. Data processing uses Structural Equation Modeling with a Partial Least Square approach using the Smart-PLS applications. The research results found evidence that organizational structure influences the quality of higher education accounting information systems in North Sumatra. However, the results of this research do not prove that there is an influence of organizational culture on the quality of higher education information systems in North Sumatra

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