ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI BARAT
Keywords:
activity restrictions, trade debt, social assistance, socioeconomics, pandemic covid-19Abstract
This study aims to analyze (1) The influence of implementing government accounting standards, organizational culture, and internal control systems partially on the quality of accounting information systems. (2) The influence of the implementation of government accounting standards, organizational culture, and internal control systems simultaneously influence the quality of accounting information systems. (3) The most dominant variable influencing the quality of the accounting information system at the National Unity and Politics Agency of West Sulawesi Province.
This study uses a quantitative method with a sample of 30 employees. Data collection methods used are questionnaires and document studies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis.
The results of the research show that (1) Partially, the implementation of government accounting standards and internal control systems has a significant effect on the quality of accounting information systems. Meanwhile, organizational culture has no significant effect on the quality of accounting information systems. (2) Simultaneously, government accounting standards, organizational culture, and internal control systems have a positive and significant effect on the quality of accounting information systems. (3) The internal control system is the most dominant variable in the quality of the accounting information system at the National Unity and Politics Agency of West Sulawesi Province.
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