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Scholars Bulletin (SB)
Volume-5 | Issue-12 | 734-742
Subject Category: Economics
Effects of Organizational Commitment and Internal Control on Accounting Information System Quality and Its Impact on Accounting Information Quality (Research on Trading Companies listed in PT. Solusi Akuntansi Indonesia)
Devi Eryana, Fardinal
Published : Dec. 20, 2019
DOI : 10.36348/sb.2019.v05i12.007
Abstract
This research aims to find truth through testing (confirmation) on effects of organizational commitment and internal control on accounting information system quality and its impact on accounting information quality. The results are expected to proof that the model can become a solution to accounting information system quality and accounting information quality. The data was obtained by distributing questionnaires to 365 trading companies registered in PT. Solusi Akuntansi Indonesia. The data was statistically processed using Linear Regression. The research method was survey research to obtain a causal answer through an analysis of causes-effects on accounting information system quality and accounting information quality. The result indicates that organizational commitment and internal control have positive and significant effects on accounting information system quality. Further, it affects accounting information quality. The research implication indicates that organizational commitment and internal control are important to produce a quality accounting information system. So, it will produce quality accounting information as well.
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