MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH
Abstract. This study aims to prove the influence of organizational culture, user competence and internal control to the quality of Regional Financial Management Information Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKD relationship to the quality of accounting information. Surv...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2018-03-01
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| Series: | MIX: Jurnal Ilmiah Manajemen |
| Subjects: | |
| Online Access: | http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/2461 |
| _version_ | 1818268366410874880 |
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| author | Rima Rachmawati |
| author_facet | Rima Rachmawati |
| author_sort | Rima Rachmawati |
| collection | DOAJ |
| description | Abstract. This study aims to prove the influence of organizational culture, user
competence and internal control to the quality of Regional Financial Management
Information Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKD
relationship to the quality of accounting information. Survey in Garut local government
as many as 75 of SIPKD users. Data analysis using Structural Equation Modeling
(SEM) with Partial Least Square approach (PLS). The SEM PLS consists of two
evaluation; inner model and structural model. The result of the research indicate that
there is an effect of internal control on the creation of quality SIPKD, and quality
SIPKD can influence the creation of quality accounting information. While the
organization culture and user competence is not proven to influence the creation of
quality SIPKD. Research implications can solve the problem of accounting information
sistems, especially in the local government of Garut. |
| first_indexed | 2024-12-12T20:37:21Z |
| format | Article |
| id | doaj.art-9e53914faaec4b7abd2cce773ad91426 |
| institution | Directory Open Access Journal |
| issn | 2088-1231 2460-5328 |
| language | English |
| last_indexed | 2024-12-12T20:37:21Z |
| publishDate | 2018-03-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | MIX: Jurnal Ilmiah Manajemen |
| spelling | doaj.art-9e53914faaec4b7abd2cce773ad914262022-12-22T00:12:52ZengUniversitas Mercu BuanaMIX: Jurnal Ilmiah Manajemen2088-12312460-53282018-03-018113615010.22441/mix.2018.v8i1.0081670MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAHRima RachmawatiAbstract. This study aims to prove the influence of organizational culture, user competence and internal control to the quality of Regional Financial Management Information Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKD relationship to the quality of accounting information. Survey in Garut local government as many as 75 of SIPKD users. Data analysis using Structural Equation Modeling (SEM) with Partial Least Square approach (PLS). The SEM PLS consists of two evaluation; inner model and structural model. The result of the research indicate that there is an effect of internal control on the creation of quality SIPKD, and quality SIPKD can influence the creation of quality accounting information. While the organization culture and user competence is not proven to influence the creation of quality SIPKD. Research implications can solve the problem of accounting information sistems, especially in the local government of Garut.http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/2461Keywords: organizational culture, user competence, internal control, accounting information |
| spellingShingle | Rima Rachmawati MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH MIX: Jurnal Ilmiah Manajemen Keywords: organizational culture, user competence, internal control, accounting information |
| title | MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH |
| title_full | MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH |
| title_fullStr | MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH |
| title_full_unstemmed | MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH |
| title_short | MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH |
| title_sort | model struktural hubungan budaya organisasi kompetensi pengguna pengendalian internal dan kualitas informasi akuntansi pemerintah daerah |
| topic | Keywords: organizational culture, user competence, internal control, accounting information |
| url | http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/2461 |
| work_keys_str_mv | AT rimarachmawati modelstrukturalhubunganbudayaorganisasikompetensipenggunapengendalianinternaldankualitasinformasiakuntansipemerintahdaerah |