Meiryani Meiryani
ABSTRACT
This study aims to determine the effect of business strategy on the quality of accounting information, to determine the effect of leadership style on the quality of accounting information and to determine the effect of business processes on the quality of accounting information. This study uses primary data from a population of State-Owned Enterprises throughout Indonesia with a total sample of 61 state-owned enterprises, and is analyzed using a simultaneous equation estimation model or SEM (Structural Equation Modeling), the sample determination is done by purposive sampling. The results showed that (1) leadership style and business processes affect the quality of accounting information systems (2) business strategy has no effect on the quality of accounting information systems on accounting information systems at State-Owned Enterprises in Indonesia.
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