Scholars Bulletin (SB)
Volume-5 | Issue-08 | Sch Bull, 2019; 5(8): 406-413
Research Article
The Influence of Organizational Culture and Organizational Commitment on the Quality of Accounting Information and Impact on Financial Accountability (Survey in Private Company at the Regency of Tanah Bumbu South Kalimantan)
Yuliana, Hari Setiyawati
Published : Aug. 23, 2019
Abstract
The purpose this study was to determine the influence of organizational culture and organizational commitment on the quality of accounting information and impact on financial accountability. Good or bad company's decision-making comes from accounting information quality, to generate highly qualified accounting information it influenced by independent variable in the organization. Quality information significantly improve decision-making better, but it doesn’t mean the quality information is automatically guarantee any decision made better, have many organizational culture and organizational commitment on the quality of accounting information and impact on financial accountability. Many factors to be study; the biggest factor is humans. The samples in this study were determined by using purpose method of 31 private companies where the location is in South Kalimantan, Region of Tanah Bumbu Indonesia. This study wants on answer the following questions: are the organizational culture and organizational commitment influence on the quality of accounting information and impact on financial accountability.The results of this study , showed that the organizational culture, organizational commitment will not influence on accounting information quality and the quality of accounting information have impact on financial accountability.