The Influence of Charismatic Leadership Style and Organizational Structure on the Quality of Accounting Information Systems and Its Implications on the Quality of Accounting Information

Authors

  • Lena Lisnawati Rahayu Faculty of Economics, Maranatha Christian University, Indonesia
  • Rapina Rapina Faculty of Economics, Maranatha Christian University, Indonesia

Abstract

The goal of this research is to discover whether Charismatic Leadership Style, and Organizational Structure can affect the quality of Accounting Information Systems and how the implications for the quality of Accounting Information. This kind of study employs quantitative methods. Quantitative methods place a strong emphasis on the statistically processed numerical information (numbers) analysis. This study's population consists of 150 manufacturing enterprises in Bandung city. The sample was taken by using a simple random sampling method, it is a sampling approach based on random sampling, regardless of rank or population level. After randomization, the number of samples turns out to be 52 companies . SEM-PLS (Partial Least Square – Structural Equation Modeling) is used as a data analysis technique which employs the inner and outer models. Validity and reliability are evaluated using the outer model, while to quantify the relationship among constructs used the inner model. the outcome indicates that the Charismatic Leadership Style has no effect on the quality of the accounting information system and Organizational Structure partially affects the Quality of Accounting Information Systems, and quality of the Accounting Information System has a significant effect on the Quality of Accounting Information.

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Published

2022-08-04

Issue

Vol. 2 No. 1 (2022): Proceeding on Management, Education and Social Science (MESS)

Section

Articles

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