Organizational Factors and Accounting Information System Quality (Empiric Evidence From Manufacturing Firms in Bandung Indonesia)

Abstract

This research examines the influence of organizational factors such as organizational culture, organizational commitment and organizational structure  to the accounting information system quality.  The study was conducted by survey method, consist of 32 manufacturing companies (garment and textile business field) in Bandung Indonesia, 74 accounting manager and staff were the observed unit. Multiple regression were used for hypothesis testing. Finnally the research found that organizational culture, organizational commitment  and organizational structure influence the quality of accounting information system.

Keywords: organization culture, organization commitment, organization structure, accounting information system