Factors influence the Quality of Management Accounting Information System and its implication on Good Corporate Governance Implementation.
Rini Lestari
Universitas Islam Bandung
Abstract
This study aims to prove empirically that managerial competencies and organizational culture influence the Quality of Management Accounting Information Systems (KSIAM). The results of this study have a specific target, namely the development of a KSIAM model design formed by factors of manager competence and organizational culture. The results of this study can be a contribution of thought for sharia banking institutions in building KSIAM to facilitate the achievement of organizational goals. The research method used is survey and verification with data collection techniques: 1) distributing questionnaires, 2) in-depth interviews, and 3) documentation. The study population was all Islamic Banking Institutions in Bandung City, with a population target of all Islamic Banks in Bandung in the period 2017-2018 with totaling 42 banks. All population targets will be used as research samples. The sampling technique uses non-probability sampling with a type of convenience sampling. Furthermore, hypothesis testing will be carried out using SEM-PLS statistical techniques. The results showed that manager competency and organizational culture had a positive and significant effect on KSIAM. The better manager competence and organizational culture, the better KSIAM and otherwise. The results of the descriptive analysis of this study indicate that managerial competencies and good organizational culture can improve KSIAM.
Keywords: manager competence, organizational culture, and quality of management accounting information systems.
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