Pengaruh Pengendalian Internal, Kompetensi Pengguna, Budaya Organisasi, dan Dukungan Manajemen Puncak terhadap Kualitas Sistem Informasi Akuntansi pada PT. Bank Sumut Kantor Pusat Medan

Abstract

This study aims to determine and analyze the effect of internal control, user competency, organizational culture, and top management support on the quality of accounting information systems at PT. Bank Sumut Kantor Pusat Medan simultaneously or partially. The research method in this study is data quality test, descriptive statistical analysis test, classical assumption test, multiple linear regression analysis test and hypothesis testing. The independent variable in this study internal control, user competency, organizational culture, and top management support, while the dependent variable is the quality of the accounting information system. The population of this research is employees in the accounting sector of PT. Bank Sumut Kantor Pusat Medan using saturated sampling obtained 52 people as the research sample. The type of data used is primary data. The results of this study indicate that partially there are three independent variables that have a significant effect on the quality of accounting information system, namely internal control, organizational culture, and top management support, while other variables, namely user competency have no significant effect on the quality of accounting information system. Meanwhile, simultaneously, all independent variables affect the dependent variable, namely quality of accounting information system.