Pengaruh Budaya Organisasi Terhadap Keberhasilan Sistem Informasi Akuntansi Dan Dampaknya Pada Kinerja Perusahaan

Abstract

This study aims to examine and analyze how big the influence of organizational culture on successful implementation of accounting information systems and It’s impact on the performance of the company. The sample of this research in the divisions accounting, finance, taxation, human resources, internal control unit and general division at the State-Owned Enterprises at the State-Owned Enterprises manufacturing industry sector in bandung. The method used in this research is descriptive and verification method. Data collection techniques are done through primary data by distributing questionnaires. Statistical analysis used in this research was Test Validity, Test Normality, Correlation Coefficient, Path Analysis, Hypothesis Test and Coefficient of Determination. The results of Regression analysis using SPSS 22. Show that organizational culture has an influence on accounting information systems is 45.9%, influence of accounting information systems has an influence on company performance is 61.3%, improving accounting information systems, organizational culture influences company performance is  1%.