Saudi Journal of Economics and Finance

Abbreviated Key Title: Saudi J Econ Fin

ISSN 2523-9414 (Print) |ISSN 2523-6563 (Online)
Scholars Middle East Publishers, Dubai, United Arab Emirates
Journal homepage: http://saudijournals.com

Original Research Article

The Influence of Organizational Culture, Organizational Structure and

Top Management Commitments on the Implementation of Accounting
Information Systems and Their Impact on the Quality of Accounting
Information (Empirical Study at PT Pegadaian Persero West Jakarta)
Yuwita Agustina Damanik1*, Fardinal2
Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta

DOI: 10.36348/sjef.2021.v05i08.001 | Received: 18.06.2021 | Accepted: 25.07.2021 | Published: 05.08.2021

*Corresponding author: Yuwita Agustina Damanik

Abstract
This study aims to determine the effect of organizational culture, organizational structure, and top management
commitment on the quality of accounting information systems and their implications for the quality of accounting
information (Empirical Study at PT Pegadaian (Persero) West Jakarta). This study took the population and samples
from the finance department of PT Pegadaian (Persero) in West Jakarta. The results of this study indicate
that organizational culture has no significant effect on the implementation of the accounting information system (Y) at
PT Pegadaian (Persero) Tbk while the organizational structure and Top Management commitment has a significant effect
on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk. Then
the implementation of the accounting information system (Y) has a significant effect on the quality of accounting
information (Z) at PT Pegadaian (Persero) Tbk.
Keywords: Organizational culture, organizational structure, commitment Top, Where j men, Implementation of
accounting information systems, Quality of Accounting Information.
Copyright © 2021 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International
License (CC BY-NC 4.0) which permits unrestricted use, distribution, and reproduction in any medium for non-commercial use provided the original
author and source are credited.

management, so that they can be more productive

INTRODUCTION (Mardi, 2011). As an example of an information system
In facing the era of globalization, in terms of tax revenue. As research conducted by
developments in Indonesia are experiencing increasing Tjiptardjo (2010), which shows the results that the
growth both in the private and government Indonesian government adopts an online system in
sectors. Progress in the business world can support the optimizing tax revenue, through the Government
government to succeed in development, especially in Procurement Electronic System (SePP) it is hoped that
the economic development sector. Along with the rapid the provision of goods/services can be monitored more
rate of economic growth, it can cause various problems, optimally, but currently still waiting for the RPP
both external and internal. In management and because it is still conflict with regulations in each
oversight needed an operational support in the agency. This means that every government and private
implementation of such technology informas i, company uses different information systems to support
information systems and other support-supporting. This operational activities and achieve the company's vision
is supported by research conducted by Damayanti and and mission. Then in the private sector, usually in
Fardinal (2019) where information technology, obtaining information related to financial statements,
management support, internal control affect the quality companies use an accounting information system (AIS)
of accounting information systems. The information as a support.
system provides information to support every decision
taken by the leadership in accordance with the assigned Accounting information processing can be
responsibilities. done manually or computerized system. Where in
managing a business, of course, companies need to
Information systems provide various record transactions so that they are documented so that
information for each task force at various levels of
Citation: Yuwita Agustina Damanik & Fardinal (2021). The Influence of Organizational Culture, Organizational Structure and 321
Top Management Commitments on the Implementation of Accounting Information Systems and Their Impact on the Quality of
Accounting Information (Empirical Study at PT Pegadaian Persero West Jakarta). Saudi J Econ Fin, 5(8): 321-329.
 Yuwita Agustina Damanik & Fardinal., Saudi J Econ Fin, Aug, 2021; 5(8): 321-329
they can minimize irregularities that occur in a structure consists of hierarchy, specialization, routines
company. In obtaining income, many companies earn and business processes. Therefore, the organizational
from the sale of a product, service provider, or it could structure can ultimately determine how the work is
be through the sale of products that are also service divided, grouped and formally coordinated (Robbins &
providers. For example, one of the State-Owned Judge, 2013:480). The relationship between
Enterprises (BUMN) service companies that has been organizational structure and implementation of
operating in Indonesia for a long time and accounting information systems (AIS) is to regulate the
assists government programs in providing the best direction of the flow of important information produced
financial solutions through medium and micro-scale by accounting information systems and management
loan programs based on pawn laws for the welfare of information systems, as well as the organizational
the community, namely PT Pegadaian (Persero). PT structure that shows the horizontal direction, which is
Pegadaian (Persero) must have a relevant and accurate the flow of data processes with various process
information system, as well as professional human steps. The Accounting Information System must ensure
resources. So that with a relevant and accurate system, that the steps of recording transactions are in
it is hoped that the management of PT Pegadaian accordance with the organizational department that
(Persero) can solve various problems that arise through handles the transaction. Some of the explanations
quick and appropriate decisions, especially regarding above, supported by research conducted by Nusa &
revenue management information, both revenue from Mulyana (2013), Lathifah (2017) obtained the results
PT Pegadaian (Persero) goods storage services and that organizational structure has an effect on accounting
those needed by various parties. both internal and information systems.
external parties. Therefore, an accounting information
system (SIA) at PT Pegadaian (Persero) is needed. In addition to organizational culture and
organizational structure, there are other factors that are
According to Susanto (2008), information thought to have an influence on the accounting
systems must be made in such a way that it is accepted information system, namely the commitment of top
so that culture will become one part of the information management. Management commitment is needed by
system. This is supported by Taufik Akbar’s research organizations to obtain and determine the quality of
(2018) where the results show that organizational data needed in the process of generating information
culture variables affect the quality of accounting (Kimball et al., 2008:298), because data quality is a
information systems, organizational structure affects the truly unique and crucial asset in the company (Hubley:
quality of accounting information systems, and the 2001). In addition, management commitment is needed
quality of accounting information systems affect the in determining a clear scope of data quality, because not
quality of accounting information. Understanding all data needs to be connected to the Accounting
organizational culture is important for studying Information System (Vodapaali: 2009). Without
information systems (Leidner and Kayworth, commitment from management, no quality data can be
2006). Organizational culture can create a correlation produced successfully (Hubley: 2001). According to
between members of the organization as well as control Larsen (2003), the level of organizational commitment
when there are members of the company that cannot be owned by managers and employees can encourage the
controlled in a formal way in dealing with the successful implementation of accounting information
implementation of information systems so that when systems in companies, as stated by. This is in line with
designing an information system for the company it research conducted by Anwar (2012), Ilham & Hayon
cannot change the norms that have become the culture (2018) where the research results show that
in a company organization. The statement is in line with management or organizational commitment affects the
research conducted by Kemp (2009), Xu (2009), implementation or application of accounting
Pratiwi et al. (2016), Sari (2018) which states that information systems.
organizational culture has an effect on accounting
information systems. According to Stair and Reynolds Literature review and hypotheses development
(2011:77), Stair (1992:41), Wilkinson, (1999:39), there
are other factors that affect information systems, Organizational Culture and Implementation of
namely organizational structure. Accounting Information Systems
According to Robbins & Judge (2013:512) and
According to Hasibuan (2011: 128), explains Kinicki & Fugate (2013:32) , Organizational Culture is
that the organizational structure is a picture that a system of shared meaning held by members that
describes the type of organization, departmental distinguishes an organization from other organizations
organization, position and type of authority of officials, and a shared set, taken to provide an implicit
fields and work relations, lines of command and assumption that the group that holds and determines
responsibility, span of control and organizational how to view, think, and react to various
leadership system. Meanwhile, according to Laudon environments. The results of research by Amaoko
and Laudon (2007:109) which was translated by Kwarteng et al. (2018) show that the dimensions of
Chriswan Sungkono stated that the organizational mission, adaptability and consistency of organizational
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 Yuwita Agustina Damanik & Fardinal., Saudi J Econ Fin, Aug, 2021; 5(8): 321-329
culture are significant as well as accounting information culture and organizational structure. The results of this
systems affect company performance. In addition, there study indicate (1) organizational and organizational
are significant differences in the means of accounting culture affect the structure of accounting information
information systems in different industrial systems. (2) organizational culture, organizational
sectors. Research by Yei Fei Zhang et al. (2015) The structure and accounting information systems affect the
results show that the formal organizational structure quality of information. So the first hypothesis in this
significantly affects the success of implementing study is as follows:
ABC. Organizational culture factors, result orientation
and attention to detail, are significantly related to the H 2: Organizational Structure affects
successful implementation of ABC. Furthermore, the the Implementation of Accounting Information
interaction between centralization and result orientation Systems
as well as formalization and innovation is associated
with success in implementing ABC. Research by Top Management Commitment and Implementation
Matthew Fish Williams (2017) These factors suggest of Accounting Information Systems
that organizational culture plays an important role in Top management commitment is a key factor
migrating a CPA through Kaplan and Cooper's four- that affects the effectiveness of accounting information
stage model of PMS system design. These factors systems in organizations. (Schwalbe, 2006: 66)
suggest that organizational culture plays an important revealed that top management support is very important
role in CPA migration through the four-stage PMS Important factor, without top management commitment
model and Kaplan and Cooper system design. So the the implementation of information systems will not be
first hypothesis in this study is as follows: successful for that reason, top management is the most
important supporter in accounting information system
H1: Organizational Culture affects the implementation which will ensure the provider of
Implementation of Accounting Information Systems adequate resources. adequate to be funded, human
resources and visibility of accounting information
Organizational Structure and Implementation of System implementation within the organization. Top
Accounting Information Systems support or top management must participate as a
According to Hall (2008:16), Organizational dynamic role throughout the information system life
Structure reflects the distribution of responsibility, cycle (Englund and Bucero, 2006: 8).
authority, and accountability throughout the
organization ("The structure of an organization reflects Amran MQ Research Results. Khamis (2017)
the distribution of responsibility, authority, and Top management commitment significantly has an
accountability throughout the organization"). effect on the accounting information system
Organizational structure is a supporting component of effectiveness successes and its impact on outputs of
information quality, because it focuses on collecting, information system. Research by Ahmad Al-Hiyari
processing, storing and distributing information within (2013) "Factors That Affect Accounting Information
an organization. To achieve good quality, the System Implementation and Accounting Information
organizational structure is in synergy with the Quality: A Survey in Northern University
accounting information system, because the information Malaysia". American Journal of Economics. 3(1):27-
system is a system that interacts with each other to 31. Top management commitment significantly has an
achieve a goal. Organizational structure is a component effect on the accounting information system
in the accounting information system in obtaining good effectiveness successes and its impact on outputs of
final data quality. Accounting information systems are information system . Siti Kurnia Rahayu (2012) The
also influenced by organizational structure, this is results showed that there were significant effects of the
supported by the results of research by Tushman and top management commitment on the data quality and
Nadler (1978). accounting information system implementation.
Management commitment quality of data and the
Research Results Yei Fei Zhang et al. (2015) accounting information system also had significant
The results show that the formal organizational effects on the quality of accounting information. So the
structure significantly affects the success of first hypothesis in this study is as follows:
implementing ABC. Organizational culture factors,
result orientation and attention to detail, are H 3: Top Management Commitment affects
significantly related to the successful implementation of the Implementation of Accounting Information
ABC. Furthermore, the interaction between Systems
centralization and results orientation as well as
formalization and innovation is associated with success Implementation of Accounting Information
in implementing ABC. Research by Rapinah Cen, Systems and Quality of Accounting Information
(2013) The purpose of this study is to analyze and study The fundamental role of implementing
the effect of accounting information systems on the accounting information systems in organizations is to
quality of information by looking at organizational produce quality accounting information (Azhar
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Susanto, 2008: 374). The quality of the accounting Data, Population and Sample
information system is defined as a form of statement The population and sample in this study
about the conditions under which the accounting were the finance department of PT Pegadaian (Persero)
information system can produce accounting information in West Jakarta. The data used in this study
according to user needs. The quality of accounting were observation techniques, interviews (face-to-face
information is obtained from the application of the interviews, telephone interviews and interviews via
quality of accounting information systems (Sacer et al., electronic media), questionnaires (submitted directly,
2006: 6). Ralph, et al. (2010: 57) states that a quality conducted electronically using google form). The
information system is usually flexible, efficient, sample in this study is a saturated sample. With the rate
accessible, and timely. From this statement, the quality of return of the questionnaire amounted to 36 responses
of accounting information systems can produce or 100 %.
accounting information according to user needs (Azhar
Susanto, 2008: 374; Sacer et al., 2006: 6; Ralph, et al., DATA ANALYSIS
2010: 57; Laudon, et al., 2012: 548). The data analysis method used in testing the
relationship between the variables of this study is the
This is reinforced by the results of research by Partial Least Square (PLS) method. Data analysis
Wongsim and Jing Gao (2011) which states includes testing the validity and reliability of the
that Information Quality dimensions have a positive instrument, evaluating the inner and outer models and
relationship with Accounting Information System testing the hypothesis.
adoption processes. Furthermore, Information Quality
dimensions play a vital role in the process of AIS RESULTS AND DISCUSSION
adoption. Based on this statement, it can be interpreted Evaluation of the Measurement Model (Outer
that the dimensions of information quality have a Model)
positive relationship with the adoption process of The measurement model was used to test the
Accounting Information Systems. Then, the dimension construct validity and reliability of the research
of information quality plays an important role in the instrument, namely a questionnaire that was distributed
adoption process of Accounting Information to the research sample. The validity test in this study
Systems. To obtain quality information, companies is convergent validity and discriminant validity, while
must design a good Accounting Information System in the reliability test is composite reliability and croncah's
order to have accurate data and analysis. Quality alpha.
information is one of the competitive advantages for an
organization. So the first hypothesis in this study is as Validity test
follows: Convergent validity and discriminant validity
are used in measuring the validity test
H 4: Implementation of accounting information indicators. Ghozali [37] Convergent validity of the
systems affects the quality of accounting information measurement model with reflexive indicators
is assessed based on the correlation between the
RESEARCH METHODOLOGY item score / component score and the construct score
This section describes the types of calculated by PLS. The rule of thumb used for
data collected, data sources, data period, and the convergent validity is Communality > 0.5. The results
methodology used to examine the relationship of this of the analysis can be seen from Figure 1.

Fig-1: First Outer Loading

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Based on the results of the study, it is known are still some indicators that have an outer
that each indicator of the research variable has a value loading value of <0.5. This can be seen in table 2:
of outer loading > 0.5. However, it appears that there

Table-2: Results of loading factor indicator < 0.50

Indicator Loading Factor < 0.50 Information
X1.1 -0 .258 Drop
X1.4 0.370 Drop
Y.1 0.264 Drop
Y.2 0.074 Drop
Y.3 0.019 Drop
Z.3 0.275 Drop

After several indicators have been dropped and second result can be seen, which can be seen in Figure
can be carried out for further analysis using PLS, the 2.

Fig-2: Second Outer Loading

Based on the results of the analysis, the Table-4: Value of Composite Reliability
indicators have a loading factor value > 0.50. The Variable Composite Reliability
results of the analysis can be seen in Figure 2. So it can X1 0.906
be concluded that all variable items consisting of X2 0.866
organizational culture, organizational structure, top X3 0.856
management's commitment to the implementation of Y 0.917
accounting information systems, the quality of Big Z 0.704
accounting information are valid.
Table 3 above shows that the composite
Reliability Test reliability value is > 0.70, so it can be concluded that all
Test the reliability of the measurement model construct indicators are reliable or meet the reliability
(outer model) on reflective indicators by looking at the test.
Composite Reliability, Average Variance Extracted
(AVE) and Cronbach's alpha values. Otherwise reliable Table-4: AVE Value
indicators or has a good reliability when the value Variable AVE
of Composite Reliability > 0.70, Average Variance X1 0.829
Extracted (AVE)> 0.5 and Cronbach's alpha > 0.60.
X2 0.684
The results of the calculation of Composite Reliability
X3 0.548
in this study are shown in Table 3 below: The results of
Y 0.847
the calculation of Composite Reliability in this study
Z 0.454
are shown in Table 3 below:
Table 4 above shows that the value RD > 0:50
despite the AVE of 0.4 54, which means below 0.5 but

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can still be said to be sub-marginal. So it can be
concluded that all construct indicators are reliable or Table-4: R-Square Value
meet the reliability test. Variable R-Square R-Square
Adjust
Table-5: Cronbach's alpha Value Y 0.558 0.516
Variable Cronbach's Alpha Z 0.311 0.291
X1 0.807
X2 0.770 Based on the data presented in table 6 above, it
X3 0.791 can be seen that the R-Square value for the Accounting
Y 0.823 Information System Implementation variable is 0.558 or
Z 0.502 is included in the moderate category while the
Accounting Information Quality variable is in the weak
Table 5 above shows that Cronbach's category because it has a value of 0.311. Obtaining
alpha value is > 0.70, so it can be concluded that all explained that the percentage value of the magnitude
construct indicators are reliable or meet of Accounting Information Systems is amounted
the reliability test. to 55.80 % while the quality of accounting information
that is 31.10% .
Evaluation of the Structural Model (Inner Model)
Hypothesis test
Path Coefficient Test After the model analysis is done, the next
Path coefficient evaluation is used to analysis is hypothesis testing, this analysis is done by
show how strong the effect or influence of the comparing the T-table value with the T-statistics value
independent variable on the dependent variable. While generated from the bootstrapping process in PLS. The
the coefficient determination (R-Square) is used to hypothesis is accepted (supported) if the value of
measure how much the endogenous variable is T statistics is higher than the value of the T-table
influenced by other variables. R Square values are 0.67 (1,695) with a significance level of 5% (two tailed). The
(strong), 0.33 (moderate), and 0.19 (weak) [39]. Based following are the results of bootstrapong and
on the data processing that has been done, the R-Square the calculation of the Hypothesis Test shown below:
value is obtained as follows:

Fig-8: Bootstraping Output

Table-6: Path Coefficient Value / Hypothesis Test

coefficient T P
Hypothesis Variable Information
Parameter Statistics Value
H1 X1 => Y 0.161 0.748 0.455 Not Significant
H2 X2 => Y 0.324 2,997 0.003 Not Significant
H3 X 3 => Y 0.428 2.422 0.016 Significant
H4 Y => Z 0.558 5.270 0.000 Significant

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Hypothesis Testing 1: Organizational Culture on that it has a significant effect the commitment of the top
the Implementation of Accounting Information management (X3) and the implementation of
Systems accounting information system (Y), meaning there by
Coefficient parameter lines derived from the the hypothesis third (H3) is accepted.
culture of the organization (X1) on the implementation
of accounting information system (Y) is equal This is because the commitment of top
to 16:10% by value of t-statistic of 0.748 <1.987 at management is an important factor in the
significance level (significant) in the top 5% it means implementation of accounting information systems in a
that the organizational culture (X1 ) has no significant company. The support provided by top management in
effect so that the first hypothesis (H1) is rejected. This the implementation of accounting information systems
can happen because if the application of an accounting carried out by subordinates/employees can improve the
information system is not supported by a good implementation of the company's accounting
organizational culture, there will be a failure in the information systems due to the positive relationship
accounting information system because organizational between top management and employees who use
culture is a form or pattern of behavior or a way of accounting information systems.
acting for system users based on shared values,
assumptions assumptions, beliefs, and norms in using Hypothesis 4 Testing: Implementation of
accounting information systems which according to his Accounting Information Systems Against Quality of
considerations are valid and believed, thought and felt Accounting Information
as the right way which he then taught to new users of The path parameter coefficient obtained from
accounting information systems in order to produce the implementation of the accounting information
quality output. system (Y) on the quality of accounting information (Z)
is 55.80% with a statistical t value of 5.270 > 1.695
Hypothesis 2 Testing: Organizational Structure significance level (significant) below 5%, this means
on the Implementation of Accounting Information that the effect significant between the accounting
Systems information system implementation (Y)on the quality of
The coefficient parameter lines derived from accounting information (Z) means thus hypothesis third
the structure of the organization (X 2 ) the (H4) is accepted.
implementation of the accounting information system
(Y) is equal to 32.40%, with the value of the t statistic This can happen because the Accounting
of 2,997> 1.695 level of significance (significant) Information system of PT Pegadaian (Persero) Tbk can
below 5%, this means that a significant effect of culture provide physical resources, and other components to
organization (X2) and implementation of accounting convert economic data into accounting information,
information systems (Y) so that the second hypothesis with the aim of creating satisfaction with the
(H2) is accepted. information needs of various users. Important
information needed by PT Pegadaian (Persero) Tbk is
This can happen because the organizational strategic information, namely information related to the
structure at PT Pegadaian (Persero) Tbk itself has a long-term life of the company, so accounting
close relationship between employees and their information is one of the important bases in making
activities with each other and with the whole, where the logical decisions and can lead to the desired
parts are tasks, jobs or functions. function and each action. With a good system is expected to produce a
member of the group of employees who carry it high quality information. PT Pegadaian (Persero) Tbk
out. The organizational structure of PT Pegadaian must maintain the quality of management information
(Persero) Tbk regulates the direction of the flow of continuously such as excellence in information quality,
important information generated by the accounting cost management, processes for improving the quality
information system, and the organizational structure of information. In addition, PT Pegadaian (Persero) Tbk
that shows the horizontal direction is the flow of data has strict regulations regarding the role of
processing with various process steps. The Accounting information quality, information quality benchmarks ,
Information System must ensure that the steps for information quality strategies, and information quality
recording transactions are in accordance with the audits.
organizational department that handles the transaction. .
CONCLUSION
Hypothesis Testing 3: Top Management's Based on tests performed by SmartPLS 2.0 can
Commitment to the Implementation of Accounting be concluded that the results of testing the researchers
Information Systems found evidence that the organization's culture (X1) not
The path parameter coefficient obtained from significant effect on the implementation of the
the commitment of top management (X3) to the accounting information system (Y) on the PT Pawn
implementation of accounting information systems (Y) (Persero) Tbk ,. This can happen because if the
is 42.80% with a statistical t value of 2.442 > 1.695 application of an accounting information system is not
significance level (significant) below 5%, this means supported by a good organizational culture, there will
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 Yuwita Agustina Damanik & Fardinal., Saudi J Econ Fin, Aug, 2021; 5(8): 321-329
be a failure in the accounting information system Accounting Information Systems in improving the
because organizational culture is a form or pattern of Quality of Accounting Information. Future researchers
behavior or a way of acting for system users based on can use the same research method, but with different
shared values, assumptions assumptions, beliefs, and units of analysis, population, and samples in order to
norms in using accounting information systems which obtain conclusions that support and strengthen the
according to his considerations are valid and believed, theories and concepts that have been built previously by
thought and felt as the right way which he then taught both researchers and previous researchers. Practitioners,
to new users of accounting information systems in order overall the research variables already have an influence
to produce quality output. In addition, organizational between the variables, but the organizational culture
culture has no significant effect on the Implementation variable obtained results that have no significant effect
of Accounting Information Systems at PT Pegadaian and seen from the respondents' answers to all indicators
(Persero) Tbk, West Jakarta because of habits such as such as norms, values, rules and organizational climate,
attitudes or behavior of lack of trust, indifference, lack the results are still lacking. Therefore, the organization
of mutual respect for each other between individuals in should carry out socialization and publication of the
implementing good system implementation in the vision and mission that has been set and supported by
organization. adequate facilities and infrastructure.

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