Adli Adli
Universitas Mercubuana Jakarta

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ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Adli Adli
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.248

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment; knowledge manager; and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method; consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs; and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager; have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment; knowledge manager; and success of implementation accounting information system; have aeffect on companies financial performance both simultaneously and partially.
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja Adli Adli
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.45

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.