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Saudi Journal of Business and Management Studies (SJBMS)
Volume-6 | Issue-10 | 394-404
Original Research Article
The Influence of Organizational Culture, Internal Control on the Implementation of Good Corporate Governance through the Integration of Accounting Information Systems (Research at Dr. Chasbullah Abdulmadjid General Hospital, Bekasi City)
Yanka Perkasa, Fardinal
Published : Oct. 9, 2021
DOI : 10.36348/sjbms.2021.v06i10.001
Abstract
This study aims to examine how much influence of organizational culture, internal control and integration of accounting information systems as an intervening variable on the implementation of good corporate governance at the Regional General Hospital dr. Chasbullah Abdulmadjid Bekasi City. The questionnaires were distributed to hospital staff and 100 questionnaires were returned. Respondents' answers were then analyzed by using the SEM-PLS statistical assessment. The results of this study illustrate that organizational culture variables have an effect of 10.81% on the information system for accounting integration variable, Variables in the internal control system have an impact of 86.85% on the integration of accounting information systems variable. The accounting information system has the following impact of 95.72% on the variable of strong corporate governance implementation. And the variable of organizational culture, Internal control and accounting information system integration have a favorable and significant impact. of 97.6% on the implementation of good corporate governance, Other variables not included in this study influence the remaining 2.4 %.
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