The Influence Of The Quality Of Human Resources And Work Culture In Improving The Effectiveness Of Accounting Information Systems

Abstract

Quality human resources are the main key in completing work in an organization. Work culture is a means of building the attitudes and behavior of organizational members to support work productivity and face challenges. A strong culture will have a positive impact on work behavior because it motivates employees to achieve maximum performance.

This research measures the influence of the quality of human resources and work culture on accounting information systems. The population in the research is the State Treasury Services Office (KPPN) and KPPN partner work units in the North Sumatra region by collecting questionnaire data via Google Form which is processed with Structural Equation Modeling (SEM) via the smartPLS application. The results of this research indicate that the Quality of Human Resources and Organizational Culture have a positive and significant impact on the Effectiveness of Accounting Information Systems.