SWL-Economic

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    RELATIOSHIP BETWEEN CLIMATE OF POLITICS , JOB STRESS, JOB SATISFACTION AND TURNOVER INTENTION ACCOUNTING STAFF IN LOCAL GOVERNMENTS
    (2013-08-28) Azlina, Nur; Basri, Yesi Mutia
    This study investigates relationship between of climate politics job stress, job satisfaction and turnover intention accounting staff contracts in local government. Data were collected through a questionnaire survey of 51 accounting staff contracted by the provincial government of Riau and Bengkalis. Data analyzed by a structural equation model with Partial Least Square (PLS). The result showed climate of politics was positively related to job stress and turnover intention Job stress was negatively related to job satisfaction and positively to turnover intention. Climate of politics was not related to work satisfaction and worksatisfaction was not related to turnover intention
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    STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)
    (2013-08-28) Mutia Basri, Yesi; Satriawan Surya, Adri; Fitriasari, Resy; Novriyan, Rahmat; Tania, Septiani
    This Study examines affect perceived tax equity, normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) and religiusitas on Intention non tax compliance and non compliance behavior . In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiusitas have not significant. Penalty magnitude, religiusitas and intention have significant effect on non compliance behavior
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    HUBUNGAN STRATEGI , KETIDAKPASTIAN LINGKUNGAN DAN KINERJA : INFORMASI BROADSCOPE SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING
    (2013-08-28) Desmiyawati; Azlina, Nur
    Penelitian ini menguji apakah hubungan antara strategi SBU, ketidakpastian lingkungan dengan kinerja SBU di mediasi oleh penggunaan karakteristik informasi broadscope sistem akuntansi manajemen dalam pengambilan keputusan. Populasi penelitian ini adalah seluruh perusahaan perbankan yang ada di Pekanbaru. Sampel penelitian adalah para manager SBU perusahaan perbankan tersebut. Pengumpulan data penelitian dilakukan dengan cara mengirimkan kuisioner kepada manager SBU perusahaan perbankan pekanbaru. Jumlah kuisioner yang dikirim sebanyak 100 kuisioner. Jumlah yang kembali dan dapat digunakan dalam penelitian sebanyak 53 kuisioner. Pengujian data penelitian dilakukan dengan regresi berganda yang diperluas dengan path analysis. Dari pengujian yang dilakukan terhadap hipotesis penelitian diperoleh hasil bahwa tidak terdapat pengaruh antara strategi SBU dan ketidakpastian lingkungan terhadap kinerja SBU baik secara langsung maupun melalui karakteristik informasi broadscope sistem akuntansi manajemen. Pengaruh karakteristik informasi broadscope sistem akuntansi manajemen terhadap kinerja SBU adalah positif dan signifikan.
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    THE RELATIONSHIP BETWEEN ORGANIZATION STRATEGY AND ORGANIZATION PERFORMANCE : THE MEDIATING ROLE OF TOTAL QUALITY MANAGEMENT
    (2013-08-28) Mutia Basri, Yesi
    This study examines the relation between organization strategy of differentiation and cost leadership and total quality management (TQM). Furthermore, it investigates relationship between TQM and organization performance and thus, whether TQM is mediating variable in relationship between organization strategy and organization performance.The empirical data for this study was drawn from a survey of 58 middle/senior managers from sevices firms in Riau. The analysis was conducted using structural equation modeling (SEM).The findings indicate that organization strategy is positively and significantly relation and TQM. TQM relation on performance financial and quality performance. Organization strategy not relation on performance and TQM not mediates the relationship between organization strategy (differentiation and cost leadership) and innovative performance measures . The implication is that TQM needs to be complemented by other resources to more effectively realize the strategy in achieving a high level of performance, particularly innovation.
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    The Using of Normalized Location Quotient (LQn) Method in Order to Determine the Leading Commodities in Regional Economic Activities
    (2014-01-29) Kornita, Sri Endang
    This paper is interested to study the Location Quotients (LQ) such as an index to measure of overspecialization or underspecialization from certain sector in the regional economy. LQ is often used to determine the leading sector in regional economic activities as leading commodities, but LQ only used secondary data published. Other methods to measure the leading commodities in regional economic activities are Comparative Exponential Method (CEM) and Borda Method (BM). CEM is used to determine alternative decision priority by using some criterial, while Borda method is used to establish priority rank and also used to determine the leading commodities in regional economic activities. Both of CEM and Borda method use primary data from key reports. Finally, this paper contributes to give a general idea about determining method for the leading commodities in regional economic activities by combining both methods above. The result of CEM and Borda Method combining to normalized Location Quotient (LQn). The valid analysis to determine of the leading commodities in regional economic activities by using two types of data, primary data is used by CEM and the secondary data is used by BM to the normalized Location Quotient (LQn) respectively.
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    ANALISIS KOMPARATIF KONDISI EKONOMI NELAYAN PADA PERDAGANGAN LINTAS BATAS INDONESIA-MALAYSIA DI KABUPATEN BENGKALIS
    (2014-01-29) Kornita, Sri Endang; Bathara, Lamun
    The trade on fishery commodity need to examine the effectively for the fisher welfare. The objective of this research was to examine the trade of fisher in sub district Bantan, Bengkalis Regency, Riau Province. Primary data were collected through field research and fishers had been deeply interviewed. Based on the result of research shown that trade, undoubtedly, had played an important income in developing fisher establishments in Bantan. Comparative by the trade have done by fisher at local and the cross island, to cross boundary; shown the trade margin from fishery products are more better at the cross boundary trade, but fishfarmer share from fishery products are more better at cross island trade.
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    STRUCTURAL REALTIONSHIPS OF PASSENGER SATISFACTION WITH AIRLINE SERVICE QUALITY
    (2014-02-18) Suki, Norazah Mohd; SukI, Norbayah Mohd; Eranza, Datu; Razali, Datu; Sasmita, Jumiati
    This study aimed to examine the effects of aspects of airline service quality, such as airline / terminal tangibles and empathy on levels of customer satisfaction with service quality. The relationship between these levels of satisfaction and the general perceptions about service quality was also investigated. A total of 250 respondents who had regularly patronized either Malaysia Airlines or AirAsia over the last six months were selected via convenience sampling method. Structural Equation Modeling (SEM) approach was used for data analysis. Empirical results via SEM revealed that the relationship between customer satisfaction with the service quality of the airline providers and 'word-of-mouth' recommendations is a consistent one. Furthermore, customer satisfaction with the service quality of the airline providers is widely influenced by empathy, which is why flight punctuality and good transportation links between city venues and airports are prioritized by providers
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    PELANCONGAN DI INDONESIA DAN MALAYSIA: SATU KAJIAN DESKRIPTIF
    (2014-02-18) Sasmita, Jumiati; Suki, Norazah Mohd
    Kajian deskriptif ini bertujuan menganalisis pelancongan negara Indonesia dan Malaysia berdasarkan reka bentuk kajian kepustakaan. Hasil kajian ini begitu signifikan dalam penyeneraian usaha yang perlu dilakukan oleh pembuat keputusan strategik dan holistik dalam mempertahankan dan seterusnya meningkatkan jumlah pelancong di kedua-dua negara. Hasil kajian mendapati tujuan pelancong datang ke Malaysia adalah kerana pelancongan pendidikan dan pelancongan kesihatan. Manakala pelancong dari Malaysia yang datang melancong ke Indonesia bertujuan pelancongan rekreasi dan membeli-belah. Kajian ini mencadangkan bahawa satu usaha murni perlu dipraktikkan oleh kerajaan Malaysia dan pemain industri di Malaysia seperti menitik beratkan dimensi memberikan layanan yang baik dan selesa kepada pelancong seperti keramahan oleh pegawai Imigresen, perkhidmatan yang memuaskan oleh para jururawat kesihatan, fasiliti yang baik dan terkini di bidang kesihatan, dan juga keramahan oleh kakitangan university dengan memberikan perkhidmatan yang cemerlang. Kerajaan Indonesia pula perlu memainkan peranan yang penting dan dinamik dengan menyediakan layanan yang baik seperti kejujuran pemandu teksi, mengatasi masalah kekotoron pusat-pusat makanan, menyediakan fasiliti pelancongan yang selesa berdasarkan jangkaan pelancong seperti sistem pengangkutan dan penginapan yang selesa dan kawasan rekreasi yang terpelihara dengan baik.Pemain industri pelancongan di Indonesia dan Malaysia harus sentiasa menjaga kualiti tempat-tempat pelancongan disamping memberikan perkhidmatan yang baik, selesa dan berkualiti.Usaha ini akan dapat menarik hati pelancong sedia ada dan pelancong baru dan akhirnya dapat meningkatkan imej negara di mata dunia.Arah tuju untuk penyelidikan masa depan juga ada dibentangkan.
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    KEPEMIMPINAN PRIA DAN WANITA
    (2014-02-18) Sasmita, Jumiati; Raihan, Said As’ad
    Penelitian deskriptif ini bertujuan menganalisis kepemimpinan Pria dan Wanita berdasarkan Study Kepustakaan dan Penelitian ini bertujuan untuk mengetahui perbedaan kepemimpinan pria dan wanita. Hasil penelitian menunjukkan bahwa Pada dasarnya, wanita memiliki sifat-sifat dasar untuk sukses sebagai pemimpin. Karena cenderung lebih sabar, memiliki empati, dan multitasking, mampu mengerjakan beberapa hal sekaligus, Dalam hal kuasa, pria pun cenderung mengunakan kuasa yang berasal dari otoritas formalnya atau dari posisinya di dalam organisasi tersebut. Tidak demikian halnya dengan wanita sebab mereka lebih siap membagi kuasa dan informasi yang dimilikinya kepada bawahan. Gaya kepemimpinan kaum wanita bersifat interaktif merupakan kepanjangan dari naluri interaksi atau relasi yang sudah mengakar dalam kepribadian mereka. pemimpin lelaki lebih cenderung ke arah kepemimpinan “tendency“. Gaya kepemimpinan pria dalam organisasi disebut transaksi, sedangkan wanita lebih suka menggunakan pendekatan partisipasi di mana para bawahan didorong untuk memberikan sumbangsih demi kepentingan organisasi. Selanjutnya wanita selalu lebih mementingkan hubungan interpersonal, komunikasi, motivasi pekerja, berorientasi tugas, dan bersikap lebih demokratis dibandingkan dengan lelaki yang lebih mementingkan aspek perancangan strategik dan analisa
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    AN ANALYSIS ON THE APPLICATION OF ACCOUNTING RESPONSIBILITY SYSTEM IN THE COMPANY OF DOMESTIC PRIVATE INVESTMENT IN PEKANBARU MUNICIPALITY
    (2014-03-03) Hasan, Amir
    The objective of this research is to look at the role of the application of the accounting responsibility system as well as the process of evaluating the manager's management of Pekanbaru Domestic Private Investment company in improving the company's efficiency. In line with the problem and the objective mentioned above, a hypothesis is made as follows: there is no different application of the accounting responsibility system as a means of evaluating the management of Domestic Private investment company in Pekanbaru. The analysis is based on both primary and secondary data. Primary data were collected by using a questionaire handed out to 20 respondents within the company. And secondary data were taken from Riau Statistic Office, Riau Domestic Investment Coordinating Board and from other related institutions. The analysis technique used is a statistical test, namely Chi - Square test. By 5 % significance level the statistical test of Chi-Square shows Xo =- 18,256, which is smaller than TX = 21,03, this means there is no different application of accounting responsibility system in the evaluation of the management within the units of Pekanbaru DPIM company. This finding suggests these units be involved in sorting out their own budgets. Consequently. The managers of each organization unit including all managerial levels within the company would be motivated to realize any stipulated programs.
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    ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PROFITABLITAS EICUITAS (ROE) PERUSAHAAN PAPA INDUSTRI TEKSTIN DI PASAR MODAL INDONESIA
    (2014-03-03) Hasan, Amir
    Penelitian ini bertujuan untuk ntengetahui; 1) pengaruh faktor-faktor Operating Return on Assets (ORA), Financial Leverage, Bully, Pinjaman, dan Pajak Perseroan mempunyai pengaruh secara signifikan terhadap perkembangan profitabilitas ekuitas. 2) Faktor dominan yang mempengaruhii profitabilitas ekuitas pada perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Penelitian ini menggunakan data sekunder terhadap 5 (lima) perusahaan yang dipilih secara "purposive-sampling" dari 14 perusakaan industri tekstil yang masuk Pasar Modal Indonesia. Data yang terkumpul disusun secara tabulator kemudian dianalisis menggunakan model regresi linier ganda dengan terlebih dahulu menggabungkan antara data cross section dan data time-series sebanyak 5 perusahaan sampel yang diteliti. Hasil penelitian menunjukkan : (I) faktor-faktor berupa OROA, Financial Leverage, Bunga Pinjaman, dan Pajak Perseroan secara bersama-sama menunjukkan adanya pengaruh yang signifikan/bermakna terhadap perkembangan profitabilitas ekuitas perusahaan-perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Hal ini ditunjukkan oleh hasil F-ratio = 16,847> F-tabel pada taraf nyata 95% = 2,87. Disamping itu nilai R2= 0,7711 atau 77,11%. (2) Diantara keempatvariabel bebas yang diteliti yaitu : OROA, Financial Leverage, Bunga Pinjaman dan Pajak Perseroan, secara signifikan variabel OROA mempunyai pengaruh dominan terhadap perkembangan profabilitas ekuitas perusahaan - perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Karena hasil r parsial variabel OROA mencapai 0,5586 atau sebesar 55,86% dan t-hitung sebesar 5,031 > t-tabel = 2,09. Kemudian setelah dianalisis lebih lanjut unsur dominam yang berpengaruh terhadap OROA adaLah Assets Turnover (ATO), khususnya mengenai volume sales relatif masih rendah jika dibandingkan dengan Total Assets.
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    ECONOMIC MACRO INFLUENCE STUDY, CAPITAL, AND LIQUIDITY TO FINANCIAL PERFORMANCE AT LOCAL DEVELOPMENT BANK IN INDONESIA BEFORE AND AFTER AREA AUTONOMY
    (2014-03-03) Hasan, Amir; Anuar, Khairul; Ismail, Abdul Ghafar
    Purpose of this research is to know influence macro economic, capital, and liquidity to fmancial performance at local development bank (BPD) in ndonesia.This research is research explanatory, with research unit of all (population) Local Development Bank in Indonesia. Based on Indonesia Bank data there are 26 local development bank in Indonesia. Data collecting is done by using secondary data in the form of publication financial statements of local development bank of all Indonesia from the year 1996 until the year 2005 (during 10 years). Financial statements obtained from Indonesia bank head office and research bureau info bank. Research type applied is the causal relation by using census and secondary’s data collecting and data analysis done through structural equation model (SEM). Result of this research indicates that: I) macro variable of chartered investment counsel either before and also after area autonomy shows different result, before area autonomy doesn’t have an effect on significant to financial performance, while after area autonomy influential significant; 2) variable capital influential significant to financial performance before area autonomy, while after area autonomy doesn’t have an effect on significant; 3) variable liquidity before area autonomy influential significant to financial performance, and after area autonomy doesn’t have an effect on significant.
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    ANALISIS PENGARUH RATIO KEUANGAN TERHADAP PEROLEHAN LABA KOPERASI PEGAWAI NEGERI DI KOTAMADYA PEKANBARU
    (2014-03-03) Hasan, Amir
    This research studies about the influence of the change composition of the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over towards the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. This also aims at finding out what factors have the most dominant influence on the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. The analysis applied in this resarch was the multiple linear regression method with 5 (five) variabels consisting of 4 (four) independent variables and 1 (one) dependent variable. The conduct of this research was based on two hypotheses. Firstly, it was assumed that the achievement of profit by the cooperative of government civil servants in Pekanbaru Municipality was simultaneously influenced by the percentage of composition change in the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over. Secondly, the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality was dominantly influenced by the percentage of composition change in the net earning power ratio to the total asset. After conducting the test, the result proved the first and second hypotheses giving the significant meaning that the financial ratios were dominant in measuring and influencing the profit achievement at the cooperative of government civil servants.
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    IMPLEMENTASI KEPUASAN KERJA TERHADAP KOMITMEN KARYAWAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK RIAU DAN KEPULAUAN RIAU
    (2014-03-27) Indarti, Sri; Hendriani, Susi; Dalimunthe, Subhanzuhri
    This study aimed to determine the effect of variable awards program, mutation, and employee relations and simultaneous partial effect on job satisfaction and job satisfaction variables influence on employee commitment in the Regional Office of Directorate General of Taxation Riau and Riau Islands. On the basis of these objectives, the award program variables, mutation, and labor relations are independent variables and employee satisfaction is the dependent variable. The next variable become independent variable employee satisfaction and employee commitment is the dependent variable. The population in this study were the employees of the Directorate General of Taxation Office of Riau and Riau Islands, amounting to 83 people, but the number of respondents who gave the response was a number 71. Data collection techniques used were questionnaires and interviews. Tests carried out using statistical test multiple linear regression analysis. To test the value of job satisfaction obtained R square of 0.74, which means 74% variation in job satisfaction can be explained by variations of the three independent variables, namely the award program, mutation, and employee relations while the remaining 26% are caused by other variables outside the model. To test the commitment of employees obtained value R square of 0.628, which means 62.8% variable employee commitment can be explained by the variable job satisfaction while the remaining 37.2% were caused by other variables outside the model. Testing is done with the degree of confidence (level of confidenct) 95% or α = 0.05. The results showed also that the awards program variables, the mutation has a positive and significant impact on job satisfaction while the employee relationship has a positive but not significant effect on job satisfaction. Furthermore, the results showed that job satisfaction variables have positive and significant impact on employee commitment.
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    THE RELATIONSHIP BETWEEN ETHICS, EXPERTISE, AUDIT EXPERIENCE, FRAUD RISK ASSESSMENT AND AUDIT SITUATIONAL FACTORS ON AUDITOR PROFESSIONAL SCEPTICISM
    (2014-06-02) Anugerah, Rita; Sari, Ria Nelly; Frostiana, Rina Mona
    This study aims to prove empirically the effect of ethics, expertise, audit experience, fraud risk assessment, and audit situtional factors on auditor professional scepticism. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 40 auditors from Audit Board of the Republic of Indonesia, Riau Province Representatives. As hyphotisized, the results revealed the existence of a significant and positive association between ethics, audit experience, fraud risk assessment and situtional factors on scepticism of auditors. Contrary to the hypothesis proposed, this study fail to give support to the influence of expertise on auditor professional skepticism. Discussion and implications of the findings and also suggestions for future research are discussed.
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    PERSONAL CHARACTERISTICS, PERCEIVED ORGANIZATIONAL POLITICS AND ORGANIZATIONAL OUTCOMES
    (2014-06-02) Sari, Ria Nelly
    Purpose This study examines the relation between personal characteristics and perceptions of organizational politics. In addtion, this study also predict the relationship between organizational politics and organizational outcomes (job satisfaction, job tension and intention to quit). Design/methodology/Approach A model was developed and tested using a sample of 68 local government‟s auditors from eleven district Supervisory Body in Riau Province, Indonesia. Findings Results from Partial Least Square (PLS) analysis indicate that perceptions of organizational politics were related to job satisfaction, job tention and intention to quit. Specifically, employees who perceived a high level of politics in their workplace reported higher levels of tension, lower levels of job satisfaction, and higher levels of intention to quit than did employees who perceived a low level of politics. Practical implications: Original/value: Paper type Research paper
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    FIRM PERFORMANCE, CEO TENURE AND CORPORATE GOVERNANCE REPORTING: EVIDENCE FROM INDONESIA
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Herly, Miranti
    This study attempts to investigate the relationship between firm performance and CEO tenure on corporate governance reporting. Seventy-three large public firms from 100 largest companies in Indonesia were selected as the sample. Data for corporate governance reporting are collected from annual reports for the year 2005-2007. Corporate governance reporting is indexed by the extent to which companies disclose the corporate governance practices in their annual report. The disclosure index reporting model developed in the current research is based on selected items using in Annual Report Award (ARA, an award given annually to Indonesian listed and non listed companies interm of relevant information disclosed), and firm performance is measured using two indicators; ROA and Tobin-Q. Results demonstrate that when firm performance is measured by ROA, firm performance is positively related to corporate governance reporting but the relationship becomes significantly negative when performance is measured by Tobin-Q. Results support that CEO tenure significantly has a negative relationship with corporate governance reporting. The interactive effects of firm performance and CEO tenure on corporate governance reporting demonstrate that only the interaction of ROA and CEO tenure effects is significantly related to corporate governance reporting. However, the interaction between CEO tenure and Tobin-Q is not associated with the level of corporate governance reporting. The discussion and implications of the findings and also suggestions for future research are discussed.
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    THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Winaldy, Rafli
    This study examines the form of association between practice of budget participation and budget slack in banking industry.This paper also examines the role played by organizational commitment and environmental uncertainty as moderators in the relationship between budget participation and budget slack. Responses from 84 managers (54% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a hierarchical regression analysis, the results show the interaction effect between budget participation and organizational commitment on budget slack and the interaction effect of budget participation and environmental uncertainty on budget slack. The results offered support that negative relationship between budget participation and budget slack is stronger if the individual has a high organizational commitment. In addition, if the level of environmental uncertainty is high it is possible that the person who actively involve in budgeting process will create budget slack
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    THE EFFECT OF INTERNAL CONTROL PROCEDURES AND GOOD GOVERNANCE ON FRAUD INCIDENTS IN GOVERNMENT AGENCIES
    (2014-06-02) Sanusi, Zuraidah Mohd; Marjuni, Noor Syazana; Mohamed, Norhayati
    Fraud is a major economic crime affecting businesses around the world each year and received tremendous public attention. Not only concentrating on the private sector, fraud in the public sector has and always will continue to be a thorn in the inside of any government throughout the world. In Malaysia, fraudulent activities were also found to be occurred in its government. The main objective of the study is to identify the elements of monitoring mechanisms that might be influenced to reduce the level of fraud incidents in Malaysian government. The monitoring mechanisms provided in this study are good governance, internal control procedures and fraud prevention programs. A survey was conducted to various government officers and 91 usable responses were received. Results showed that generally, misappropriation of assets was ranked to be the most fraud case which frequently occurred in the Malaysian government agencies. Based on a regression analysis The results of the study indicated that only one element of the internal control procedures namely the policies was significant in reducing the fraud incidents. Besides, both of the good governance and fraud prevention programs were also proven to have the significant negative relationship with the occurrences of fraud within the Malaysian government agencies. Implications of these findings are discussed.
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    THE EFFECT OF COMMUNICATION TECHNOLOGY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL ENVIRONMENT AND ORGANIZATIONAL STRUCTURE: STUDY IN BANKING INDUSTRY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Andriyani, Rika
    This study examines the moderating effect of communication technology on the relationship between organizational environment and organizational structure. Responses from 94 managers (59% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a multiple regression analysis, the results show that the interaction of environmental dynamism and communication technology has a negative effect on organizational structure (formalization, complexity and integration). This study also found that the relationship between environmental complexity and centralization of organizational structure was moderated by communication technology. Meanwhile, communication technology has a positif effect on the relationship between environmental complexity and organizational structure (complexity and integration). This study provides further evidence on the importance of communication technology to organizational structure