Influence Organizational Structure on the Quality of Accounting Information Systems

Abstract

This article aims to determine the organizational structure, the quality of accounting information systems. Quality of Accounting Information System is an integrated system of accounting information from the various components of accounting information systems are interconnected and work together in harmony to process financial data into the required financial information for its users. One of the factors that affect the information system is the organizational structure. This is because the information system should be built on an understanding of the organization where the system will be used to benefit. Based on the results of hypothesis testing showed that the organizational structure of the variable relationship with the quality of accounting information system is reflected in the value of 0.281 and the value Pr> | t | = 0.001 which value is smaller than the error level alpha (α typically 5%) then reject Ho means that there is significant influence between the variables of the organizational structure of the variable quality of accounting information systems. These test results prove that the organizational structure affects the quality of accounting information systems.