Synergy of Culture, Structure, and Leadership: Shaping the Excellence of Accounting Information Systems

Authors

  • Rapina Rapina Universitas Kristen Maranatha Author
  • Libertus Baene Universitas Kristen Maranatha Author
  • Dr. Riki Martusa Universitas Kristen Maranatha Author
  • Dr. Meythi Universitas Kristen Maranatha Author
  • Dr. Johannes Buntoro Darmasetiawan Universitas Kristen Maranatha Author
  • Johanes Felix Gunawan Author

Keywords:

Organizational culture Organizational structure Leadership Style

Abstract

Recurring problems with company financial reporting in this research explores the impact of organizational culture, organizational structure, and leadership style on the quality of accounting information systems and high-quality accounting information. The research method was quantitative with organizational culture, organizational structure and leadership style as the independent variables and accounting information system quality as a dependent variable. This cross-sectional study was designed to test the proposed hypothesis, as well as for SPSS (IBM Corporation). A structured questionnaire was used to collect primary data from 60 respondents who worked in the fields of accounting, finance, taxation and HR using a snowball sampling method. Organizational culture and leadership style have no effect on the quality of accounting information systems, while organizational structure affects the quality of accounting information systems, according to study results.

References

Alfian, S. (2017). The Effect of Leadership Style on the Quality of Accounting Information Systems. Journal of Accounting and Business Research, 3, 12. https://jurnal.plb.ac.id/index.php/JRAK/article/

Arif, M., Wahyuningsih, S., Sunarsi, D., & Susanti, E. (2024). Leadership Style. CV. Rey Media Grafika.

Arif, S., Zainudin, Z., & Hamid, A. (2019). Influence of Leadership, Organizational Culture, Work Motivation, and Job Satisfaction of Performance Principles of Senior High School in Medan City. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 2(4), 239-254. https://doi.org/10.33258/birci.v2i4.619

Astuti, A., Pinasti, E., & Bramasto, A. (2019). The Effect of Organizational Culture and Information Technology on the Quality of Accounting Information Systems at Pt. Inti (Persero). Journal Research Accounting, 11(1), 1–15. https://doi.org/10.34010/jra.v11i1.1938

Azhar, H. (2020). BPK Records a Series of Problems with TVRI's Financial Statements. Cnnindonesia. https://www.cnnindonesia.com/ekonomi/20200117105308-92- 466197/bpk-records-strings-of-problems-in-tvri-financial-reports

Binh, V. T. T., Tran, N. M., & Vu, M. C. (2022). The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam. SAGE Open, 12(3). https://doi.org/10.1177/21582440221121599

Cahyadi, W., Mukhlisin, M., & Pramono, S. E. (2020). The Effect of Top Management Support on the Quality of Accounting Information Systems in Islamic Insurance Companies. ACCOUNTING AND BUSINESS JOURNAL: Journal of the Accounting Study Program, 6(1), 66-76. https://doi.org/10.31289/jab.v6i1.2995

Chaertunnisa, A., & Yuniar, D. (2023). Health Human Resources Management Book

(Sepriaono & Efitra (eds.); 1st ed.). Sonpedia Deepublish Indonesia.

Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. Lawrence Erlbaum.

Darma, J., & Sagala, G. H. (2020). The Effect of Accounting Information System Quality on Accounting Information Quality (Emptical Study in Indonesia). Scientific Journal of Management, Economics, & Accounting ( JIMEA), 4 (1), 227-237. https://doi.org/10.31955/mea.v4il.231

DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. In Foundations and Trends® in Information Systems (Vol. 2, Issue 1). https://doi.org/10.1561/2900000005

Handayani, P., Ani, Y., & Syifa, N. (2023). Management Information System. Scifinitech Andew Wijaya. Scifinitech Andew Wijaya.

Ilyas, I., Marlinda, C., Herma, H., Marhalinda, & Moh., S. (2023). Strategy Management.

PasamanBarat: Azka Library. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1646177

Juru, N. A. (2020). Analysis of Organizational Structure on the Performance of the Secretariat of the Regional House of Representatives of Buleleng Regency. MEA Scientific Journal, 4(2), 408-.

https://journal.stiemb.ac.id/index.php/mea/article/view/510

Leidner, D. E., & Kayworth, T. (2006). Review: A review of culture in information systems research: Toward a theory of information technology culture conflict. MIS Quarterly: Management Information Systems, 30(2), 357-399.

https://doi.org/10.2307/25148735

Lestari, K. C., & Amri, A. M. (2020). Accounting Information Systems (With examples of application Application AIS Simple In UMKM. Deepublish. https://elibrary.bsi.ac.id/readbook/222317/sistem-informasi-akuntansi-beserta- example-application-simple-IA-in-umkm

Lisda, R., & Anugrah, A. (2023). Quality of Accounting Information systems HR Competence and ggoverment Internal Control System in Belitung District. 16(1), 33-

https://journal.unpas.ac.id/index.php/jrbm/index

Lovita, E., & Susanty, F. (2021). The Role of Understanding E-Commerce and Accounting Information Systems for Entrepreneurship. Journal of Accounting and Management,

(2). https://doi.org/https://doi.org/10.36406/jam.v18i02.437

Muhtadin, I., & Yusuf, M. (2022). Organizational Behavior (M. Suardi (ed.); First).

CV. Azka Pustaka. www.penerbitazkapustaka.co.id

Nurliyani, N., Darma, J., & Ikhsan, A. (2020). The Effect of Organizational Culture on the Quality of Accounting Information Systems. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(1), 198-

https://doi.org/10.33258/birci.v3i1.735

Poddala, P., Nagari, A., Marlin, K., Maradidya, A., & Jalil, F. yani. (2009). Accounting Information System (Rizka Mukhlisiah (ed.); Issue July).

Qosasi, A. (2021). BPK finds problems with BRIN's revenue management for FY 2021- 2022. Antaranews. https://www.antaranews.com/berita/3479688/bpk- find-problems- managing-brin-revenue-ta-2021-2022

Rosini, L. (2023). Quantitative and Qualitative Accounting Research Methods (H. Rusli &

D. R. Hakim (eds.); First). CV. AdanuAbimata.

Sampurna, A. F. (2021). BPK Finds Problems with State Money Management of IDR 8.37 T Semester I 2021. Cnnindonesia. https://www.cnnindonesia.com/ekonomi/20211207165232-532-731047/bpk-temukan-masalah-pengelolaan-uang-negara-rp837-t-semester-i-2021

Sangadji, E. M. (2023). Higher Education Organizational Culture. Cv. Azka Pustaka. https://www.google.co.id/books/edition/BUDAYA_ORGANISASI_PERGURUA N_TINGGI/oCjKEAAAQBAJ?hl=en&gbpv=1.

Schein, E. H. (2024). Organizational culture and Leadership (4th ed.). Jossey-Bass. https://doi.org/10.4324/9781003366355

Siswanto, I., Mauntholib, H., Jailan, S., & Azan, K. (2022). Organizational Commitment Monograph: Efforts to Build Education Organizational Commitment through Leadership Style, Personality and Job Satisfaction. DOTPLUS Publisher.

Sonti, B. A. (2022). Organizational Culture, Conflict Management, Procedural Justice and Job Satisfaction (H. Legi (ed.)). Publica Indonesia Utama.

Sudaryana, B., & Agusiady, R. (2022). Quantitative Research Methodology (1st ed.).

Deep Publish.

Sulistiyo, U. (2023). Qualitative Research Methods. PT Salim Media Indonesia.

Susanti, A. (2019). The Effect of Organizational Structure and Organizational Culture on the Quality of Accounting Information Systems (Survey at Universities in the Bandung City Region). E Library UNIKOM, 16(1), 1-10. https://doi.org/https://doi.org/10.23969/jrbm.v16i1.6454

Suswandera, M., Nurhayati, N., & Halimatusadiah, E. (2018). The Effect of Leadership Style and Internal Control on the Quality of Accounting Information Systems (Survey on Conventional Commercial Banks in Bandung City). Accounting Proceedings ISSN: 2460-6561, 4(2), 542-548.

Sutrisno, E. (2018). Organizational Culture (5th ed.). Prenadamedia Group.

Syamil, A., Anggraeni, A. F., Martini, R., Hernando, R., & Rachmawati, R. (2023). Management Accounting: Basic concepts of Management Accounting in the Digital Era. Sonpedia Publishing Indonesia.

Tannady, H., Assery, S., Nugraha, J. P., Novie, D., Arta, C., & Bian, I. (2022). Efforts to Improve Employee Performance in Fintech Companies Through Discipline and Work Motivation. Management Studies and Entrepreneurship Journal, 3(5), 3007- 3016. https://doi.org/10.23969/jrbm.v16i1.6454

Zamzami, F., Nusa, N. D., & Faiz, I. A. (2021). Accounting Information System. UGM PRESS.

Downloads

Published

2025-02-09

Issue

Section

Articles

How to Cite

Synergy of Culture, Structure, and Leadership: Shaping the Excellence of Accounting Information Systems. (2025). Prosiding Simposium Ilmiah Akuntansi, 295-314. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/245

Similar Articles

1-10 of 15

You may also start an advanced similarity search for this article.