Pengaruh Budaya Organisasi, Struktur Organisasi, Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi pada PT. Central Proteina Prima

Abstract

This study aims to determine the influence of organizational culture, organizational structure, human resource competency, information technology, and internal control on the quality of the accounting information system at PT. Central Proteina Prima. The study population consisted of all 34 employees working in accounting-related divisions at PT. Central Proteina Prima. The sampling technique used was saturated sampling. The research method was explanatory with a quantitative approach. The data used were primary data. The results partially indicate that organizational culture, organizational structure, and information technology have a positive and significant effect on the quality of the accounting information system. Human resource competency and internal control do not significantly influence the quality of the accounting information system. Simultaneously, organizational culture, organizational structure, human resource competency, information technology, and internal control have a positive and significant effect on the quality of the accounting information system.