5 / 2017-08-07 12:06:45

THE INFLUENCE OF LEADERSHIP STYLES ON ACCOUNTING INFORMATION SYSTEMS QUALITY AND ITS IMPACT ON INFORMATION QUALITY SURVEY ON STATE-OWNED ENTERPRISES

leadership styles, accounting information quality, accounting information system quality component

Quality accounting information system is an integrated information system, to improve the quality of accounting information systems (AIS) required leadership that will improve the quality of accounting information systems. This research was conducted at 61 for companies in the State-Owned Enterprises, survey respondents was the head of the accounting department, chief financial officer and the head (branch manager). This study uses an explanatory cross-sectional survey, and testing the data used by Structural Equation Model (SEM) approach to analysis tools Partial Least Square (PLS). The results found the leadership style at state-owned companies affect the use of accounting information systems and found accounting information system affect the quality of information.