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Anita Maulidyah
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance Other

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN BIAYA TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Anita Maulidyah; Suwandi
Ekomania Vol. 13 No. 1 (2026): Agustus 2026
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v13i1.165

Abstract

The purpose of this study is to examine the impact of Accounting Information Systems and Cost Control on organizational commitment, with IC as a moderating factor. This study highlights the inconsistencies in the findings of previous studies as well as the lack of empirical validation regarding the role of IC as a moderating factor. This study employs a quantitative methodology through a survey of 100 respondents from 58 manufacturing and service companies in Gresik Regency, selected using purposive sampling. Data were collected via a Likert-scale survey and analyzed using the SEM-PLS method. The study’s findings show that Cost Control significantly improves company performance, whereas the Accounting Information System does not have a significant effect. IC was not found to act as a moderating factor in the relationship among these variables but rather functions solely as a direct predictor. The findings indicate that the effectiveness of the AIS and Cost Control in improving performance is heavily influenced by the strategic application of information and organizational readiness, rather than depending solely on the mere existence of systems or rules.
Co-Authors Suwandi, S.