PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE MELALUI INTEGRASI SISTEM INFORMASI AKUNTANSI (PENELITIAN DI RUMAH SAKIT UMUM DAERAH DR. CHASBULLAH ABDULMADJID KOTA BEKASI)

PERKASA, YANKA (2021) PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE MELALUI INTEGRASI SISTEM INFORMASI AKUNTANSI (PENELITIAN DI RUMAH SAKIT UMUM DAERAH DR. CHASBULLAH ABDULMADJID KOTA BEKASI). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of organizational culture, internal control on the integration of accounting information systems and to examine the influence of organizational culture, internal control and integration of accounting information systems as an intervening variable on the implementation of good corporate governance at the Regional General Hospital dr. Chasbullah Abdulmadjid Bekasi City. Data collection was carried out by distributing questionnaires to 100 respondents. Methods of data analysis in the study, using SEM PLS. The results of this study illustrate that organizational culture variables have an effect of 10.81% on the accounting information system integration variable, internal control variables have an effect of 86.85% on the accounting information system integration variable, the integration variable. The accounting information system has effect of 95.72% on the variable of implementing good corporate governance. And the variable of organizational culture, internal control and integration of accounting information systems has a positive and significant effect of 97.6% on the implementation of good corporate governance, the remaining 2.4% is influenced by other variables not included in this study. Keywords: Organizational Culture, Internal Control, Integration of Accounting Information Systems and Good Corporate Governance. Penelitian ini bertujuan menguji seberapa besar pengaruh budaya organisasi, pengendalian internal terhadap integrasi sistem informasi akuntansi dan menguji seberapa besar pengaruh budaya organisasi, pengendalian internal dan integrasi sistem informasi akuntansi sebagai variable intervening terhadap penerapan good corporate governance pada RSUD dr. Chasbullah Abdulmadjid Kota Bekasi. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 100 responden. Metode analisis data dalam penelitian yang dilakukan, menggunakan SEM PLS. Dari hasil penelitian ini memberikan gambaran bahwa variable budaya organisasi berpengaruh sebesar 10,81% terhadap variabel integrasi system informasi akuntansi, variabel pengendalian internal berpengaruh sebesar 86,84% terhadap variabel integrasi system informasi akuntansi, variabel integrasi system informasi akuntansi berpengaruh sebesar 95,7222% terhadap variabel penerapan good corporate governance. Dan variable budaya organisasi, pengendalian internal dan integrasi sistem informasi akuntansi berpengaruh sebesar 97,6 % terhadap penerapan good corporate governances sisanya sebesar 2,4% dipengaruhi oleh variable-variabel lain yang tidak masuk dalam penelitian ini. Kata Kunci : Budaya Organisasi, Pengendalian Internal, Integrasi Sistem Informasi akuntansi dan Good Corporate Governance

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