THE INFLUENCE OF LEADERSHIP STYLE AND CHANGE MANAGEMENT ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

Abstract

Leadership style and change management are factors which can improve the quality of
accounting information systems. In Indonesia, this phenomenon happens in many organizations
showing that there are disintegrated accounting information systems which then cause
unqualified accounting information. This research was carried out in order to find out the fact
through an examination on the influence of Leadership style and change management towards
accounting information system. Data used in this research were gained through survey by
distributing questionnaires to companies in emerging market. The data were then managed
statistically by applying SEM PLS. Research method used was explanatory research. The result
of this study shows that the problem in unqualified accounting information system occurs due to
the Leadership style and change management is not entirely good as expected.