Factors Influencing The Quality of Accounting Information System And Its Implications on The Quality of Accounting Information

Abstract

The purpose of this study was to determine the influence of organizational factors (management commitment, organizational culture and organizational structure) to the quality of the accounting information system and its implications on the quality of accounting information.  The unit of analysis in this study is the accounting staff of 33 cooperatives in Bandung-Indonesia. The results showed that the commitment of management, organizational culture and organizational structure have a significant effect on the quality of accounting information systems. Furthermore it was found that the quality of accounting information system has implications for the quality of accounting information.

Keywords: management commitment, organizational culture and organizational structure, accounting information system, accounting information