Determinants of the Quality of the Accounting Information System at Pt Pegadaian (Persero) Se-Kab Bima

Abstract

Purpose: This research aims to examine the determinants of the quality of the accounting information system at PT Pegadaian (Persero) in Bima Regency in an objective way. Design/Methodology/Approach: The associative type with a quantitative approach is the one used in this research. This research was carried out in 30 Pegadaian (Persero) branches throughout Bima Regency. Primary data in this study was collected directly from respondents using a questionnaire survey. The partial least squares (PLS) method is a method tool used using SmartPLS software. Findings: The results of this research show that there is an influence between organizational structure, organizational culture, and user competence on the quality of the accounting information system, but there is no influence between information technology on the quality of the accounting information system. Implications/Originality/Value: These results provide an understanding of the factors that can improve the quality of information systems in companies.

Keywords

• Quality of accounting information systems
• Information technology
• Organizational structure
• Organizational culture
• User competency