Organizational culture and organizational structure on quality of accounting information: examining the mediating roles about quality of accounting information system in Baitulmaal Wa Tamwil Jakarta (original) (raw)

2019, RELIGACIÓN. REVISTA DE CIENCIAS SOCIALES Y HUMANIDADES Vol 4 • Nº 17 • Quito • Trimestral • Número Especial Julio 2019 pp. 502 - 508 • ISSN 2477-9083

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wa Tamwil (BMT) located in Jakarta Province. Sample was conducted on 43 managers. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture, organizational structure affects the quality of accounting information systems, the variables of quality of accounting information systems affect the quality of accounting information, and the quality of accounting information system mediates the influence of organizational culture, organizational structure on the quality of accounting information. Keywords: Organizational Culture, Organizational Structure, The Quality Of Accounting Information Systems, The Quality Of Accounting Information.