Pengaruh Budaya Organisasi terhadap Kualitas Sistem Informasi Akuntansi dan Implikasinya pada Kualitas Informasi (Studi Kasus pada PT. Wahana Ottomitra Multiartha Tbk.Medan)

Abstract

This study aims to determine and analyze: The influence of organizational culture on the quality of accounting information systems, the influence of information quality moderates the influence of organizational culture on the quality of accounting information systems. The main theory used in this research is the decision-usefulness theory. The decision usefulness paradigm arises from the assumption of a consistent management system, that there are no rules or processes that can conflict with any other rules or processes. Because the system is closely related to company standards, the organizational culture has a great influence on the adoption of the system used. The research approach is quantitative with descriptive and verification research types. The population in the study were all employees at PT. Wahana Ottomitra Multiartha Tbk. Medan with a total of 139 people. While the research sample is 100 people with purposive sampling technique. The data analysis technique used is Moderate Regression Analysis. The results of this study conclude that: Organizational culture has a positive and significant effect on the quality of accounting information systems, information quality moderates the positive and significant influence of organizational culture on the quality of accounting information systems.