How Internal Control and Organizational Structure Impact on Accounting Information Systems

摘要

This study was conducted based on the facts on the research findings that indicate to the present system accounting information on the various organizational units in Indonesia has not been qualified, marked with information systems are not yet integrated and yet secure, difficult to use, difficult to access not flexible and efficient and still often impaired/error. Similarly, the condition of the organizational structure in various organizational units in Indonesia are not much different and arguably not adequate because until now there is still a division of labor, grouping the work and the provision of instruction job is unclear and their complex bureaucracy. All organizations require information as a basis for decision making. Information has become a major resource for most organizations in both the for-profit and non-profit. In recent years, the Accounting Information System (AIS) is a system that is very important in the organization because SIA is a source of important information for the organization. To prevent and minimize errors and fraud in the implementation of the SIA it is very important to consider the internal control and organizational structure within the organization. The purpose of this study was to determine the effect of internal controls over the quality of accounting information unit of analysis in this study is the head of the finance department and the staff college in Bandung, Indonesia. The results showed that, the internal control and organizational structure have a significant effect on the quality of accounting information systems in college.