Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.5, No.5, 2014 192 Organizational Factors and Accounting Information System Quality (Empiric Evidence From Manufacturing Firms in Bandung Indonesia) Yenni Carolina Accounting Doctoral Student, Economics Faculty, Padjadjaran University Bandung, West Java, Indonesia *yenzcarolina@gmail.com Abstract This research examines the influence of organizational factors such as organizational culture, organizational commitment and organizational structure to the accounting information system quality. The study was conducted by survey method, consist of 32 manufacturing companies (garment and textile business field) in Bandung Indonesia, 74 accounting manager and staff were the observed unit. Multiple regression were used for hypothesis testing. Finnally the research found that organizational culture, organizational commitment and organizational structure influence the quality of accounting information system. Keywords: organization culture, organization commitment, organization structure, accounting information system 1. Introduction Accounting is one of the most important activities in various businesses (Gupta, 2011:73). Accounting is basically an information system (Azhar Susanto, 2008:8; Horngren at al., 2012:2; Kimmel et. al., 2011:5; Weygandt et al., 2012:4). Laudon dan Laudon (2012:15) explained that the information systems used to collect, store and distribute information to support decision making and control of the organization. Organizations can not survive without adequate and quality information systems (Gellinas, et al., 2012:iv) because the information produced from the information systems needed by the organization for decision making (Gellinas, et al., 2012:4; Hall, 2008:15). The most important element of the information system is accounting information system (Banerjee, 2010:8). Accounting information systems are in every organization (Boockholdt, 1999:1) Accounting information system is the integration of sub-systems / components of both physical and non-physical which are interconnected and cooperate with each other in harmony to process the financial transaction data into financial information (Azhar Susanto, 2008:72). Accounting information system is used as a tool for management to provide value-added in order to produce a competitive advantage (Stair dan Reynolds, 2006:6). The purpose of accounting information system is as information provider (Hansen dan Mowen, 2009:4) for operations and decision-making (Wilkinson, 1989:5) Problems related to information systems in Indonesia, not only occured in private companies such as PT. Social Security who need reform in its information system, but also occured in goverment companies. According to Uchok Sky Khadafi (2012), there were 24 goverment companies potentially as a corrupt state institutions. The weakness of internal control systems or accounting control systems and inaccuracies of financial reporting are considered as a major causal factor and even there were goverment companies who have not been following the financial reporting standards (Sri Mulyani, 2010) and some of the companies do not keep records of the results of acceptance of rent on assets (Hadi Purnomo, 2012). Accounting information who are not qualified make financial statements loses its value beliefs (Hadi Purnomo, 2012). The financial statements cannot be used as a handle to identify and anticipate the circumstances and the basis for decision making (Anwar Nasution, 2011). The condition outlined above, illustrates that there were problems in implementation of accounting information systems, which is characterized by the absence of quality information (Sacer, et al., 2006:62). Laudon and Laudon (2007:9) argues that the information system is essential in running the operations of the organization. One of the organizational factors that affect the information systems is organizational culture (Clarke, 2007:114). Laudon dan Laudon (2012:20) says that organizational culture can always be found embedded in the organization's information systems. Those are two things that are closely related in any organization (Finnegan dan Willcocks, 2007:46). The value of the information system is determined by the relationship between information systems, people, business processes, and organizational culture (Turban dan Volonino, 2011:25).