Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

DOI

10.2991/assehr.k.200225.002How to use a DOI?

Keywords

manager competence, organizational culture, uncertainty of the external environment, QMAIS, GCG implementation

Abstract

Poor implementation of Good Corporate Governance (GCG) in sharia banking institutions resulted in many obstacles, such as the low Quality of the Management Accounting Information System (QMAIS) at the institution. Weak human resources, poor organizational culture and the absence of external environment cause the low QMAIS which makes managers unable to carry out their functions properly. This study aims to empirically prove that manager competence, organizational culture and external environmental uncertainty are the factors that influence QMAIS and have an impact on GCG implementation in sharia banking institutions in Bandung city. Survey and verification with data collection methods: 1) distributing questionnaires, 2) in-depth interviews and 3) documentation are used as the research method. There are 15 banks as a total sample in the target population of 42 Sharia Banking Institutions in Bandung. The sampling technique of this study is a non-probability sampling technique with convenience sampling. Furthermore, the research hypothesis was tested using the SEM-PLS statistical technique. The study results showed that manager’s competence and organizational culture did not have influence on QMAIS. On the contrary, the uncertainty of the external environment had a positive and significant influence on QMAIS. Thus, QMAIS had a positive and significant influence on GCG implementation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rini Lestari
AU  - Diamonalisa Sofianty
AU  - Ririn Sri Kuntorini
PY  - 2020
DA  - 2020/03/03
TI  - Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation
BT  - Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)
PB  - Atlantis Press
SP  - 5
EP  - 8
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200225.002
DO  - 10.2991/assehr.k.200225.002
ID  - Lestari2020
ER  -