Organizational Culture as an Accelerator in Optimizing the Quality of Accounting Information Systems

Kurnia Rahayu, Siti (2018) Organizational Culture as an Accelerator in Optimizing the Quality of Accounting Information Systems.

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Organizational culture is the most popular and most complex concept identified as a factor that can succeed and frustrate the achievement of the organization which in this case is the quality of the Accounting Information System applied to the organization. In general, public sector organizations in Indonesia produce accounting information quality which is not good and even often unreliable. Therefore, it is necessary to pay attention to the improvement of the Accounting Information Systems quality. This study examines the cultural organizational factor at the Taxpayers Offices that affects the Accounting Information System. This study defines three dimensions of organizational culture, that is, basic assumptions, values and artifacts. This study also suggested four dimensions of accounting information system including transaction processing system performance, integration, adaptability and accessibility. The used data which is statistically processed using SEM-PLS is the data obtained from a survey by distributing questionnaires to tax-payers offices on the Java Island as population. The sampling technique used is simple random sampling technique. Respondents filling in the questionnaire are the Head of Data and Information Processing Section, Account Representative, Functional Auditor, Treasurer, Head of the General, as well as Section Head and Supervision. The results of this study indicate that the information system problems in the organization occur because organizational culture has not reached the expected ideal level. So, to solve the problem, organization must improve the organizational culture to the required state.

Item Type: Article
Uncontrolled Keywords: Organixational Culture, Accounting Information System
Subjects: Member >
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Date Deposited: 31 Jan 2019 10:23
Last Modified: 31 Jan 2019 10:23

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