The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking Institutions

The quality of management accounting information systems plays an important role in supporting managerial decision-making in banking institutions. However, the effectiveness of these systems is influenced by several organizational factors, including information technology, organizational structure, and internal control. This study aims to examine the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions located in Tembilahan, Indragiri Hilir Regency. The research employed a quantitative approach using a causal comparative research design. The population of this study consisted of managers working in eleven banking institutions in Tembilahan. A saturated sampling technique was applied, and questionnaires were distributed to 50 respondents, with 33 questionnaires successfully returned and processed. Data were collected using a structured questionnaire measured with a five-point Likert scale. The data analysis techniques included descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26. The results show that information technology, organizational structure, and internal control each have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing indicates that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables examined in this study. These findings highlight the importance of integrating technological infrastructure, effective organizational structures, and strong internal control mechanisms in improving the effectiveness and reliability of management accounting information systems in banking institutions.

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