The Effect of Quality Accounting Information System in Indonesian Government (BUMD at Bandung Area)

Abstract

This research explaining important issue the influence of organizational factors (organizational culture, implementation intern accounting information system, organizational structure, management commitment, information technology, e commerce and style leadhership) to the quality of the accounting information system and its implications on the quality of accounting information in Indonesian Government.  The methodology is quantitative, with description analysis variabel operasional. The results showed that the organizational culture, implementation  intern accounting information system, organizational structure, commitment of management, information technology, e commerce and style leadhership have a significant effect on the quality of accounting information systems. Azhar Susanto (2013: 65) states that the accounting information is the output of the accounting process. In general, the accounting information presented in the financial   statements   (Kieso   et   al,   2012:  5). Furthermore it was found that the quality of accounting information system has implications for the quality of accounting information. Finally to researching into proposing Accounting Information System Quality can improve the target of Indonesian Goverment going concern.

Keywords : organizational culture, implementation  intern  control accounting information system, organizational structure, management commitment, information technology , e commerce  , style leadhership, quality accounting information  system, information system.