The Influence of Leadership and Organizational Structure on the Quality of Accounting Information System

Objective – The purpose of this research is to test and find empirical evidences on the effect of leadership and organization structure in the quality of accounting information system. Methodology/Technique – The analytical units used in this research are state-owned enterprises enlisted in Bandung. The total samples are 49 respondents worked for state-owned enterprises in Bandung. Sample selection is done using purposive sampling method. The hypothesis in this study is tested by using multiple linear regression. Findings – There are two variables that significantly influence quality of accounting information system. These are leadership and organizational structure. Novelty – The study looked at the effect of leadership and organizational structure that significantly influence quality of accounting information system. Type of Paper: Empirical.