PENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA PADA KUALITAS INFORMASI AKUNTANSI (Studi pada Perusahaan Perdagangan yang terdaftar di PT. Solusi Akuntansi Indonesia)

ERYANA, DEVI (2019) PENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA PADA KUALITAS INFORMASI AKUNTANSI (Studi pada Perusahaan Perdagangan yang terdaftar di PT. Solusi Akuntansi Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to find truth through testing (confirmation) on effects of organizational commitment and internal control on accounting information system quality and its impact on accounting information quality. The results are expected to proof that the model can become a solution to accounting information system quality and accounting information quality. The data was obtained by distributing questionnaires to 365 trading companies registered in PT. Solusi Akuntansi Indonesia. The data was statistically processed using Path Analysis. The research method was survey research to obtain a causal answer through an analysis of causes-effects on accounting information system quality and accounting information quality. The result indicates that organizational commitment and internal control have positive and significant effects on accounting information system quality. Further, it affects accounting information quality. The research implication indicates that organizational commitment and internal control are important to produce a quality accounting information system. So, it will produce quality accounting information as well. Keywords: Organizational Commitment, Internal Control, Accounting Information Quality.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 096
NIM/NIDN Creators: 55516110030
Uncontrolled Keywords: Organizational Commitment, Internal Control, Accounting Information Quality.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jan 2022 05:01
Last Modified: 08 Apr 2022 06:50
URI: http://repository.mercubuana.ac.id/id/eprint/54131

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