INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CULTURE AS MODERATOR

Devan Akbar; Nanda Wahyu Kirana

doi:10.29303/jaa.v10i2.765

Authors

Devan Akbar Universitas Pembangunan Nasional “Veteran” Jawa Timur
Nanda Wahyu Kirana Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.29303/jaa.v10i2.765

Keywords:

Accounting Information System, Internal Control, Work Motivation, Organizational Culture, Employee Performance

Abstract

This research is conducted to examine the influence of Accounting Information Systems, Internal Control, and Work Motivation on Employee Performance at Chasan Rusdi Group. Furthermore, it also identifies whether Organizational Culture acts as a moderating variable. The study uses a quantitative method with purposive sampling, involving 70 respondents. Data were collected through an online questionnaire and analyzed using the PLS-SEM approach with SmartPLS 4.0. The findings showed that Accounting Information Systems, Internal Control, and Work Motivation had positive and significant effects on Employee Performance. However, Organizational Culture did not moderate the relationship between the independent variables and Employee Performance. This implies that employee performance improvement is more influenced by system effectiveness, control processes, and motivation than by organizational culture.

References

Aisjah, S., Arsawan, I. W. E., & Suhartanto, D. (2023). Predicting SME's business performance: Integrating stakeholder theory and performance based innovation model. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100122. https://doi.org/10.1016/j.joitmc.2023.100122

Alawaqleh, Q. A. (2021). The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System. Journal of Asian Finance, Economics and Business, 8(3), 855–863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855

Al-Hashimy, H. N. H., Said, I., Ismail, R., & Yusof, N. (2022). Analyzing the Impact of Computerized Accounting Information System on Iraqi Construction Companies' Performance. Informatica (Slovenia), 46(8), 23–40. https://doi.org/10.31449/inf.v46i8.4360

Ardiyansah, I., & Mon, M. D. (2023). Organizational Culture, Organizational Commitment, and Job Satisfaction on Employee Performance Using OCBas an Interveningat State-Owned Enterprises Insurance Company in Batam City. Business and Entrepreneurial Review, 23(1), 69–92. https://doi.org/10.25105/ber.v23i1.15835

Bhardwaj, B., & Kalia, N. (2021). Contextual and task performance: role of employee engagement and organizational culture in hospitality industry. Vilakshan - XIMB Journal of Management, 18(2), 187–201. https://doi.org/10.1108/XJM-08-2020-0089

Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B., & Colle, S. de. (2010). Stakeholder Theory: The State of the Art. Cambridge University Press.

Hafni, L. S., Himawan, A., Safari, S. S., Firdaus, F., Bisnis dan Teknologi Pelita Indonesia, I., Riau Kepri Syariah, B., & Ventures Singapore, M. (n.d.). EFFECT OF LEADERSHIP AND WORKLOAD ON WORK MOTIVATION AND EMPLOYEES PERFORMANCE PT. BANK RIAU KEPRI PEKANBARU BRANCH. In Business Management and Accounting (ICOBIMA) (Vol. 1, Number 1).

Hair. (2020). Handbook of Market Research (C. Homburg, M. Klarmann, & A. Vomberg, Eds.). Springer Nature Switzerland. https://doi.org/10.1007/978-3-319-05542-8

Hoai, T. T., Hung, B. Q., & Nguyen, N. P. (2022). The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership. Heliyon, 8(2). https://doi.org/10.1016/j.heliyon.2022.e08954

Michael C. Jensen, W. H. M. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. 1st Edition, 56.

Musyoki, K. M. (2023). Internal Control Systems and their role in Financial Fraud Prevention in Kenya. African Journal of Commercial Studies, 3(3), 173–180. https://doi.org/10.59413/ajocs/v3.i3.4

Qatawneh, A. M. (2023). The role of organizational culture in supporting better accounting information systems outcomes. Cogent Economics & Finance, 11(1). https://doi.org/10.1080/23322039.2022.2164669

Riyanto, S., Endri, E., & Herlisha, N. (2021). Effect of work motivation and job satisfaction on employee performance: Mediating role of employee engagement. In Problems and Perspectives in Management (Vol. 19, Number 3, pp. 162–174). LLC CPC Business Perspectives. https://doi.org/10.21511/ppm.19(3).2021.14

Victolia, L., Setiawan, A., Wirawan, S., & Djajadikerta, H. (2023). The implementation of accounting information systems, internal control, and work motivation on employee performance. In IJAFIBS (Vol. 11, Number 2). www.ijafibs.pelnus.ac.id

Virgiawan, A. R., Riyanto, S., & Endri, E. (2021). Organizational Culture as a Mediator Motivation and Transformational Leadership on Employee Performance. Academic Journal of Interdisciplinary Studies, 10(3), 67. https://doi.org/10.36941/ajis-2021-0065

Wahjoedi, T. (2021). The effect of organizational culture on employee performance mediated by job satisfaction and work motivation: Evident from SMEs in Indonesia. Management Science Letters, 2053–2060. https://doi.org/10.5267/j.msl.2021.3.004

Zacharias, T., Rahawarin, M. A., & Yusriadi, Y. (2021). Cultural Reconstruction and Organization Environment for Employee Performance. Journal of Ethnic and Cultural Studies, 8(2), 296–315. https://doi.org/10.29333/ejecs/801