ABSTRAK
Sistem informasi akuntansi berperan sebagai pengaman harta kekayaan perusahaan dengan menggunakan unsur pengendalian dalam sistem akuntansi maka berbagai kecurangan, penyimpangan dapat dihindarkan. Pengendalian yang baik dipengaruhi oleh lingkungan organisasi dan struktur organisasi . Dimana struktur organisasi adalah sarana manajer perusahaan langsung mengkoordinasi serangkaian kegiatan dan operasi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi. Populasi dari penelitian ini adalah Badan Umum Milik Negara (BUMN) di Kota Bandung. Penelitian ini dilakukan dengan cara pembagian kuesioner kepada karyawan bagian akuntansi dengan sampel sebanyak 34 karyawan bagian akuntansi. Penelitian ini menggunakan analisis regresi sederhana, yaitu untuk menguji seberapa besar struktur organisasi secara signifikan berpengaruh terhadap kualitas sistem informasi akuntansi. Hasil dari penelitian ini mengatakan bahwa struktur organisasi memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Maka dapat disimpulkan semakin teratur struktur organisasi yang ada dalam lingkungan perusahaan, maka akan semakin besar juga nilai kualitas sistem informasi akuntansi yang dimiliki.
Kata Kunci : struktur organisasi, kualitas sistem informasi akuntansi
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Universitas Kristen Maranatha
ABSTRACT Accounting information system serves as a safety assets of the company by using control elements in the accounting system, the variety of fraud, irregularities can be avoided. Control were favorably affected by environmental organizations and organizational structure. Where the organizational structure is a means of direct company managers to coordinate a series of activities and operations. The purpose of this research is to test the effect of organizational structure on the quality of accounting information systems. Population of this research is the Badan Umum Milik Negara (BUMN) in Bandung. This research was conducted by means of the distribution of questionnaires to employees of the accounting department with a sample of 34 employees of the accounting department. This research uses simple regression analysis , namely to test how much the organizational structure significantly affect the quality of accounting information systems. The results of this research show that the organizational structure has an influence on the quality of accounting information systems. It can be concluded more regular existing organizational structures within the company, the greater is also the value of the quality of accounting information systems owned.
Keywords: organizational structure, the quality of accounting information system
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DAFTAR ISI Halaman HALAMAN JUDUL.............................................................................................i HALAMAN PENGESAHAN..... .........................................................................ii SURAT PERNYATAAN KEASLIAN TUGAS AKHIR.....................................iii KATA PENGANTAR...........................................................................................iv ABSTRAK. ...........................................................................................................v ABSTRACT ...........................................................................................................vi DAFTAR ISI.........................................................................................................vii DAFTAR GAMBAR.............................................................................................x DAFTAR TABEL.................................................................................................xi DAFTAR LAMPIRAN........................................................................................ xii
BAB I PENDAHULUAN......................................................................................1 1.1 Latar Belakang Penelitian.....................................................................1 1.2 Identifikasi Masalah.............................................................................4 1.3 Maksud dan Tujuan Penelitian.............................................................4 1.4 Kegunaan Penelitian.............................................................................4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS...............................................................6 2.1 Kajian Pustaka........................................................................................6 2.1.1 Struktur Organisasi..................................................................6 2.1.1.1 Pengertian Struktur Organisasi.................................6 2.1.1.2 Dimensi Struktur Organisasi.....................................8 2.1.2 Sistem Informasi Akuntansi...................................................15 2.1.2.1 Definisi Sistem informasi Akuntansi......................15 vii
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2.1.2.2 Dimensi Sistem informasi Akuntansi......................18 2.2 Kerangka Pemikiran...............................................................................24 2.2.1 Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi.............................................................24 2.3 Pengembangan Hipotesis........................................................................26 BAB III METODE PENELITIAN............................................................................27 3.1 Sampel Penelitian.....................................................................................27 3.2 Jenis dan Sumber Data.............................................................................27 3.2.1 Jenis Data..................................................................................27 3.2.2 Sumber Data..............................................................................27 3.3 Metode Pengumpulan Data......................................................................28 3.4 Variabel dan Operasional Variabel..........................................................28 3.5 Metode Analisis Data...............................................................................30 3.5.1 Uji Instrumen............................................................................30 3.5.2 Uji Asumsi Klasik.....................................................................31 3.5.3 Uji Regresi................................................................................32 BAB IV HASIL PENELITIAN DAN PEMBAHASAN..........................................33 4.1 Hasil Penelitian...... .................................................................................33 4.1.1 Hasil Penelitian Berdasarkan Data Demografis Responden......33 4.1.2 Data Responden Berdasarkan Data Deskriptif dan Kolerasi dengan Variabel Kontrol...........................................................35 4.1.3 Pengolahan Instrrumen Kuesioner...........................................36 4.1.3.1 Pengolahan Validitas.............................................................36 4.1.3.2 Pengolahan Reliabilitas Instrumen Kuesioner......................38
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4.1.4 Pengolahan Asumsi Klasik......................................................39 4.1.4.1 Pengolahan Uji Normalitas.......................................39 4.1.4.2 Pengolahan Heteroskedadisitas.................................40 4.1.4.3 Pengolahan Multikolinearitas....................................41 4.1.5 Pengolahan Uji Korelasi...........................................................42 4.16 Pengujian Hipotesis...................................................................43 4.2 Pembahasan.............................................................................................46 BAB V KESIMPULAN DAN SARAN....................................................................47 5.1 Kesimpulan.............................................................................................47 5.2 Saran.......................................................................................................48 DAFTAR PUSTAKA..............................................................................................50 LAMPIRAN.............................................................................................................51 DAFTAR RIWAYAT HIDUP.................................................................................72
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DAFTAR GAMBAR Halaman
Gambar 2.1
Kerangka Pemikiran.........................................................................26
Gambar 4.1
Teknik Scatterplot.............................................................................40
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DAFTAR TABEL Halaman Tabel 3.1
Operasional Variabel X....................................................................28
Tabel 3.2
Operasional Variabel Y....................................................................29
Tabel 4.1
Data Demografis Responden Berdasarkan Jenis Kelamin...............33
Tabel 4.2
Data Demografis Responden Berdasarkan Usia...............................34
Tabel 4.3
Data Demografis Responden Berdasarkan Lama Kerja....................35
Tabel 4.4
Data Responden Berdasarkan Data Deskriptif dan Korelasi.............35
Tabel 4.5
Hasil Pengolahan Validitas................................................................37
Tabel 4.6
Hasil Pengolahan Reliabilitas............................................................38
Tabel 4.7
Hasil Uji Normalitas..........................................................................39
Tabel 4.8
Hasil Uji Multikorelasi......................................................................41
Tabel 4.9
Hasil Uji Korelasi..............................................................................42
Tabel.10
Hasil Uji Anova................................................................................44
Tabel 4.11
Hasil Uji Regresi Sederhana.............................................................45
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DAFTAR LAMPIRAN Halaman Lampiran
Hasil Output SPSS.........................................................................54
Lampiran
Kuesioner Penelitian.......................................................................68
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