Authors : Ronny Andesto and Azhar Susanto
Abstract: Having a high quality management accounting information system is essential for the company. This study investigates the effect of organizational structure on the quality of management accounting information systems. Data obtained through survey by questionnaire. The questionnaire was addressed to the functional managers at 114 Indonesia state-owned enterprises. About 190 questionnaires from 62 companies (54.38%) were returned and completed. Smart-PLS was used to data processing. As expected organizational structure has significant effect on the quality of management accounting information systems. This results confirms to the previous studies on the effect of organizational structure on the quality of management accounting information systems.
Ronny Andesto and Azhar Susanto, 2018. The Effect of Organizational Structure on Quality of Management Accounting Information Systems (Survey on Indonesia State-Owned Enterprise). Journal of Engineering and Applied Sciences, 13: 2062-2067.