PENGARUH BUDAYA ORGANISASI, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN

Abstract

This study aims to examine the effect of organizational culture, business strategies, and environmental uncertainty on the quality of management accounting information systems. This study employs a causal quantitative approach. The data are collected through a survey by distributing questionnaires. The object of the study involves PT Petrosea Tbk including the samples of 40 respondents of finance and accounting division employees selected through a purposive sampling technique. The data are analyzed by multiple linear regression and the results of the analysis revealed that all hypotheses were accepted and affected the quality of management accounting information systems, implying that (1) stronger organizational culture in the company leads to a higher quality of the management accounting information system, (2) better business strategy leads to the higher quality of the management accounting information system, and (3) higher environmental uncertainty increases the number of competitors impacting on the delay in providing accurate information for the company.