Analisis Pengaruh Budaya Organisasi, Komitmen Pada Organisasi dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi (Studi Pada Organisasi Perangkat Daerah Kota Medan)

, Nurliyani (2020) Analisis Pengaruh Budaya Organisasi, Komitmen Pada Organisasi dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi (Studi Pada Organisasi Perangkat Daerah Kota Medan). Masters thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh budaya organisasi, komitmen organisasi dan kmpetensi pengguna terhadap kualitas sistem informasi akuntansi, dengan menggunakan pendekatan Theory of Reasoned Action (TRA) untuk mengukur sikap dan perilaku individu terhadap kepuasan penggunaan sistem informasi. Penelitian dilakukan di seluruh organisasi perangkat daerah lingkup Pemerintah Kota Medan. Populasi penelitian berjumlah 56 organisasi perangkat daerah. Teknik pengambilan sampel menggunakan teknik Simple Jenuh/ Sensus, dengan jumlah responden 112 yang terdiri dari kepala bagian keuangan dan bendahara (operator). Teknik analisis data menggunakan analisis PLS (Partial Least Square) melalui software SmartPLS. Hasil penelitian ini menunjukkan bahwa: pertama, budaya oragnisasi berpengaruh signifikan terhadap kualitas sistem informasi akuntansi pada Organisasi Perangkat Daerah Kota Medan. Maknanya, pengguna sistem sudah mampu bekerja sama untuk menghasil laporan keuangan daerah yang berkualitas. Kedua, komitmen organisasi tidak berpengaruh terhadap kualitas sistem informasi akuntansi pada Organisasi Perangkat Daerah Kota Medan. Rendahnya komitmen disebabkan belum sepenuhnya terwujud secara baik dan kegiatan pengawasan yang belum efektif. Ketiga, kompetensi pengguna berpengaruh signifikan terhadap kualitas sistem informasi akuntansi pada Organisasi Perangkat Daerah Kota Medan. Artinya, informasi akuntansi yang dihasilkan Organisasi Perangkat Daerah Kota Medan telah memiliki pengetahuan, kemampuan dan keterampilan yang baik sehingga dapat maksimal dalam melaksanakan tugas.

Item Type: Thesis (Masters)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIkhsan, Arfannidn0028017901
Thesis advisorDarma, Jufrinidn0021077203
Call Number: 657.0285 Nur a
Keywords: Budaya organisasi; Komitmen Organisasi; Kompetensi Pengguna; Sistem Informasi Akuntansi; Kualitas Sistem Informasi Akuntansi
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Program Pasca Sarjana > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 13 Mar 2020 04:50
URI: http://digilib.unimed.ac.id/id/eprint/38936

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