How Quality of Financial Accounting Information System Influenced by Effective Leadership

Researchers previously conducted research on leadership and information systems. This study aims to examine the influence of effective leadership on the quality of financial accounting information system. Surveys are conducted on 270 respondents in 86 ministries and institutions of the Republic of Indonesia. The respondents are the users of financial accounting information systems. Data is collected by using questionnaires. For data analysis we applied the Partial Least Square (PLS) method. The results indicate that effective leadership have significant influence on quality of financial accounting information system.