ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI BARAT

Eka Genta Asyuni. 2022. Analysis of the Factors Influencing the Quality of Accounting
Information Systems at the National Unity and Politics Agency of West Sulawesi Province,
supervised by Mashur Razak and Syamsul Alam.
This study aims to analyze (1) The influence of implementing government
accounting standards, organizational culture, and internal control systems partially on
the quality of accounting information systems. (2) The influence of the implementation of
government accounting standards, organizational culture, and internal control systems
simultaneously influence the quality of accounting information systems. (3) The most
dominant variable influencing the quality of the accounting information system at the
National Unity and Politics Agency of West Sulawesi Province.
This study uses a quantitative method with a sample of 30 employees. Data
collection methods used are questionnaires and document studies. The analytical method
used is descriptive statistical analysis and multiple linear regression analysis.
The results of the research show that (1) Partially, the implementation of
government accounting standards and internal control systems has a significant effect on
the quality of accounting information systems. Meanwhile, organizational culture has
no significant effect on the quality of accounting information systems. (2) Simultaneously,
government accounting standards, organizational culture, and internal control systems
have a positive and significant effect on the quality of accounting information systems. (3)
The internal control system is the most dominant variable in the quality of the
accounting information system at the National Unity and Politics Agency of West Sulawesi
Province.