The Effect of Organizational Commitment and Organizational Culture on Quality of Accounting Information Mediated by Quality of Accounting Information System

Main Author: Rapina, Rapina
Format: Article PeerReviewed Book
Terbitan: , 2015
Subjects:
Online Access: http://repository.maranatha.edu/22826/1/IJABER%20RAPINA.pdf
http://repository.maranatha.edu/22826/
Daftar Isi:
  • Organizational commitment and organizational culture are two independent variables which are expected to have a positive impact on the quality of accounting information system. Therefore, when organizational commitment and organizational culture go well then accounting information system would be considered more quality which will further produce quality accounting information as well. The data were collected from 69 employees associated with the hospitality accounting function in Bandung that work with the computer-based information system. The research results show that organizational commitment with the affective, continuance, and normative commitment dimensions will affect the use of computer-based information systems and organizational culture is an important factor in the implementation of computer-based information systems for any use of the information technology that is not followed by a change of culture and behavior, the implementation of computer-based information systems will not be running. The results of empirical evidence of this research can be used to solve the problems that occur in accounting information system and quality of accounting information, for accounting information system produces accounting information