PENGARUH STRUKTUR ORGANISASI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA PT. MANDOM INDONESIA TBK
Abstract
Organizational Structure is an important factor needed to influence the behavior of individuals and groups that exist within the organization. And
Implementation Information Technology has become a weapon or tool in the company's business processes that can make the flow of information runs quickly,
internally and externally. Technology is expected to be a facilitator and interpreter from beginning to develop new ideas to cope with increasingly fierce competition in the future. This study aims to determine how the influence of organizational structure and information technology on the quality of management accounting information system at PT. Mandom Indonesia Tbk. Data obtained by distributing questionnaires to 35 respondents. The analytical method used is descriptive statistic, statistically processed with SEM-PLS and using SMART PLS 3.0 for windows program. Organizational structure does not affect the quality of management accounting information system. The results of this study indicate that information technology significantly influence the quality of management accounting information system.
References
Andri Feriyanto dan Endang Shyta Triana. 2015. Pengantar Managemen (3 In 1). Yogyakarta : PT. PUSTAKA BARU.
Hansen Don R and Mowen M Maryanne. 2004. Akuntansi Manajemen. Jakarta: Salemba Empat
Karsiati dan Maskudi. 2014. Pengaruh Budaya Organisasi, Teknologi Informasi Dan Sistem Informasi Akuntansi Manajemen dalam Meningkatkan Kinerja Manajerial. Media Ekonomi dan Manajemen, Vol 29 No 1.Tersedia : http://jurnal.untagsmg.ac.id/index.php/fe/article/view/219.
Mia Sari danYazid Yud Pamono. 2013. Pengaruh Pemanfaatan Teknologi Terhadap Sistem Informasi Akuntansi. Jurnal ilmu & Riset Akuntansi Vol 2 no. 8. Tersedia : https://ejournal.stiesia.ac.id/jira/article/view/165
Rima Rachmawati. 2016. Struktur Organisasi, Pengendalian Itern Terhadap Kualitas Sistem Informasi Akuntansi Manajemen. Jurnal MIX, Vol.VII No.1, 70-82. Tersedia:http://publikasi.mercubuana.ac.id/files/journals/1/articles/694/submissi
on/original/694-1597-1-SM.pdf
Siti Aliyah. 2015. Pengaruh Penggunaan Teknologi Informasi Terhadap Kualitas Keputusan Melalui Karakteristik Sistem Akuntansi Manajemen dengan saling Ketergantungan sebagai Variable Moderating. Volume 01, No. 01.Tersedia:http://download.portalgaruda.org/article.php?article=320902&val=6630&title
Sri Maharsi. 2000. Pengaruh Perkembangan Teknologi Informasi Terhadap Bidang Akuntansi Manajemen. Jurnal Akuntansi & Keuangan Vol.2 No.2, 127 –137. Tersedia:http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/1567
Sugiyono. 2013. Metode Penelitian Bisnis. Bandung : ALFABETA, CV.
------------. 2012. Metode Penelitian Kombinasi (mixed methods). Bandung : ALFABETA
Suharsimi Arikunto. 2010. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta : PT Rineka Cipta.
T Handi Handoko. 2011. Manajemen. Yogyakarta : BPFE – YOGYAKARTA. Tukiran Taniredja dan Hidayati Mustafidah. 2012Penelitian Kuantitatif (Sebuah Pengantar). Bandung : ALFABETA, CV.
Ulber Silalahi. 2013. Asas –Asas Manajemen. Bandung : PT Refika Aditama.