Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Manajemen: (Survei pada BUMN Sektor Transportasi dan Pergudangan)

Ali  Mutaufiq

doi:10.55903/astina.v1i1.5

Authors

Ali Mutaufiq STIE Bisnis Internasional Indonesia, Bekasi, Jawa Barat, Indonesia

DOI:

https://doi.org/10.55903/astina.v1i1.5

Keywords:

Perencanaan Produksi, Pengendalian Produksi, Kualitas Produk

Abstract

Penelitian ini meneliti pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen. Data diperoleh melalui survei dengan kuesioner. Kuesioner ditujukan kepada manajer fungsional di 24 Badan Usaha Milik Negara Indonesia di sektor Transportasi dan pergudangan. 33 kuesioner dari total 67 kuesioner (49,25%) dikembalikan dan dilengkapi. Smart-PLS digunakan untuk pemrosesan data. Seperti yang diharapkan, struktur organisasi memiliki pengaruh signifikan terhadap kualitas sistem informasi akuntansi manajemen. Hasil ini mengkonfirmasi penelitian sebelumnya tentang pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen.

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