Research Article
The Analysis of the Effects of External Institutional Pressure and Internal Institutional Factors on the Quality of Accounting Information
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301200, author={Dwi Winarni and Rhis Ogie Dewandaru and Bima Cinintya Pratama and Maulida Nurul Innayah and Prita Esita}, title={The Analysis of the Effects of External Institutional Pressure and Internal Institutional Factors on the Quality of Accounting Information}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={external institutional pressure internal institutional factors quality of accounting information}, doi={10.4108/eai.5-8-2020.2301200} }- Dwi Winarni
Rhis Ogie Dewandaru
Bima Cinintya Pratama
Maulida Nurul Innayah
Prita Esita
Year: 2020
The Analysis of the Effects of External Institutional Pressure and Internal Institutional Factors on the Quality of Accounting Information
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301200
Abstract
This study aims to provide evidence that the Analysis of the Effects of External Institutional Pressure and Internal Institutional Factors on the Quality of Accounting Information. External institutional pressure in this study uses coercive isomorphism pressure, namely formal pressure that can be sourced from stakeholders and regulations. For internal institutional factors use the dimensions of management commitment and human resources. This finding concludes that external pressure is a driving factor in enhancing the capability of HR in the OPD, namely by the existence of new regulations and systems, training is conducted to improve performance and improve the latest capabilities in accordance with applicable regulations. For external pressures have a positive effect on the quality of accounting information, it shows that external pressures are one of the driving factors for improving or improving the quality of accounting information. External pressures such as the presence of regulations and stakeholders. The latter finding is that institutional internal factors mediate the influence of external pressures on the quality of accounting information. External institutional pressures in the mechanism of coercive and normative isomorphism, among others, pressure from regulation can shape the attitudes and behavior of actors and organizational structures towards the use of accounting information.
