Quality determinant of accounting information for private universities
Quality determinant of accounting information for private universities
Author(s): Meirina Alkhoirah Eka Putri, Didik Susetyo, Yulia SaftianaSubject(s): Business Economy / Management, Higher Education , Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Editura Fundaţiei România de Mâine
Keywords: Organizational culture; organizational commitment; internal control; Accounting Information Systems; leadership style; Accounting Information;
Summary/Abstract: The aim of this study is to determine the impact on the quality of accounting information of organizational culture, organizational commitment, internal control, the quality of accounting information systems, and leadership style. This study used primary data and a purposive sampling method to analyze a sample of 202 individuals who are involved in college finance. The research method used is a quantitative analysis with the use of multiple regression methods. The results are: (1) Organizational culture, internal control, and the quality of accounting information systems all have a positive and significant impact on the quality of accounting information; (2) organizational commitment and leadership style both have a positive but insignificant impact on the quality of accounting information systems.
Journal: Journal of Economic Development, Environment and People
- Issue Year: 10/2021
- Issue No: 2
- Page Range: 65-75
- Page Count: 11
- Language: English