Influence of Business Processes, Business Strategies, Organizational Culture on the Quality of Management Accounting Information Systems

Authors

  • Ni Luh Bungahing Ati Faculty of Economics and Business Maranatha Christian University, Bandung
  • Rapina Rapina Faculty of Economics and Business Maranatha Christian University, Bandung

Abstract

This research was conducted with the aim of knowing the effect of business processes, business strategies, organizational culture on the quality of management accounting information systems . The variables used in this study are business processes, business strategies, and organizational culture as independent variables and the quality of management accounting information systems as the dependent variable. This type of research is quantitative research. The population in this study were hospital employees who use information systems in Bandung City, Bandung Regency and Cimahi City. The sample in this study was taken using the snowball sampling technique. Data analysis of this research was carried out using the Structural Equation Model (SEM). Based on the results of research conducted, it shows that business strategy and organizational culture have an influence on the quality of management accounting information systems, while business processes have not optimally affected the quality of management accounting information systems.

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Published

2022-08-04