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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) People and Behavior Analysis (PBA)
Johannes Buntoro Darmasetiawan
Maranatha Christian University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM, EMPLOYEE DISCIPLINE, AND ORGANIZATIONAL CULTURE ON ACCOUNTING INFORMATION QUALITY Nara Ika Prayendra; Rapina Rapina; Tan Ming Kuang; Johannes Buntoro Darmasetiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1292

Abstract

The development of accounting information systems in the era of technology and globalization is expected to improve the quality of accounting information. Moreover, the implementation of supporting work discipline and an organizational culture aimed at enhancing the quality of the resulting accounting information is also anticipated. However, in reality, the quality of accounting information produced, particularly within the government, remains relatively low. Previous research has examined the impact of various variables on the quality of accounting information systems. This study is conducted with the aim and novelty of determining the influence of accounting information systems, employee discipline, and organizational culture on the quality of accounting information. This type of research is quantitative, with the sample obtained using primary data through the distribution of questionnaires to employees in the accounting, finance, and tax departments of private companies, amounting to 80 respondents. The sampling technique in this study employs purposive sampling with the Structural Equation Model (SEM) research model. Data analysis utilizes SmartPLS. The results of the study indicate that the accounting information system does not significantly influence the quality of accounting information, whereas employee discipline and organizational culture have a significant effect on the quality of accounting information. With these findings, it is hoped that future research can use a larger data sample to achieve significant results and assist in the generalization of research findings. This study suggests that companies focus on improving discipline through training, supervision, and reward systems that support adherence to accounting procedures. Strengthening an organizational culture that emphasizes work discipline can also improve the quality of accounting information
What are the key dimensions of organizational culture? Evidence from Indonesia Johannes Buntoro Darmasetiawan; Rapina Rapina
People and Behavior Analysis Vol. 1 No. 2 (2023): September Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/pba.v1i2.1710

Abstract

Corporate culture will create peer pressure that will guide the behavior of organization members so that they will work with the same rhythm. The corporate culture is usually influenced by Top Management or by a charismatic founder, who the Top Management still decides to use his/ her ideas. The corporate culture itself is an abstract form; it is difficult to explain what kind of characteristics (colors) it has. Luckily, the "colors" of corporate culture can be described by its dimension. This research introduces ten dimensions that can describe the "color" of corporate culture. This study had 52 participants, and after data processing, it can be stated that Top Management may have a certain belief or tendency that is explained by several dimensions. This means some of the dimensions are correlated to a certain Top Management's belief. Hence, the ten dimensions can be squeezed into less number of dimensions.
Leadership Influence To Organizational Culture: Implication to Quality Information System Rapina Rapina; Yenni Carolina; Johannes Buntoro Darmasetiawan; Libertus Baene
People and Behavior Analysis Vol. 3 No. 1 (2025): January - April Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/pba.v3i1.2478

Abstract

The dynamic nature of today's business climate has heightened the role of leadership in shaping a dynamic company culture. Effective leadership gives clear direction and strategic alignment, allowing information systems to thrive while supporting company goals. The purpose of this research is to investigate the links between leadership, organizational culture, and the quality of accounting information systems (AIS). A quantitative research design was adopted, with data collected from 67 individuals selected through stratified random sampling from various sections of the organization.  Data was gathered using a structured questionnaire, and the effect of organizational culture and leadership on AIS quality was evaluated using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The results highlight how important leadership is in creating an organizational culture that supports the mission and objectives of the business. Employee perceptions of accounting procedures are positively impacted by this alignment, which raises the caliber of AIS and increases corporate competitiveness. This study is interesting since it focuses on how leadership shapes organizational culture and directly enhances AIS quality, providing insightful information for companies aiming for efficiency and long-term growth.
Co-Authors Libertus Baene Nara Ika Prayendra Rapina Rapina Tan Ming Kuang Yenni Carolina