<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, sistem pengendalian internal, komitmen organisasi terhadap kinerja organisasi dengan moderasi budaya Tri Hita Karana sebagai dimensi budaya organisasi. Penelitian ini dilakukan pada PDAM Kabupaten Buleleng. Teknik penentuan sampel menggunakan rumus Slovin dengan jumlah responden sebanyak 70 orang. Metode pengumpulan data dilakukan dengan kuesioner. Teknik analisis data menggunakan analisis regresi linier berganda dan moderated regression analysis dengan menggunakan program SPSS versi 16.0. Hasil penelitian dengan regresi berganda menunjukkan bahwa (1) sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja organisasi, (2) sistem pengendalian internal berpengaruh positif dan signifikan terhadap kinerja organisasi, (3) komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja organisasi, dan (4) sistem informasi akuntansi, sistem pengendalian internal, komitmen organisasi secara simultan berpengaruh positif dan signifikan terhadap kinerja organisasi. Hasil penelitian dengan moderated regression analysis menunjukkan bahwa, secara parsial sistem informasi akuntansi, sistem pengendalian internal, komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja organisasi dengan budaya Tri Hita Karana sebagai variabel moderasi. Kata Kunci : sistem informasi akuntansi, kinerja organisasi, budaya Tri Hita Karana This study intended to find out the impact of accounting information systems, internal control systems, organizational commitment to organizational performance with moderation Tri Hita Karana culture as a dimension of organizational culture. This study was conducted in PDAM Buleleng. Sampling technique using the Slovin formula by the number of respondents as many as 70 peoples. Methods of data collection was done by questionnaire. Data were analyzed using multiple linear regression analysis and moderated regression analysis using SPSS version 16.0. The results of the study with multiple regression indicate that (1) the accounting information system positive and significant impact on the performance of the organization, (2) internal control system of positive and significant effect on the performance of the organization, (3) organizational commitment positive and significant effect on the performance of the organization, and ( 4) accounting information systems, internal control systems, organizational commitment simultaneously positive and significant impact on organizational performance. The results of the study with moderated regression analysis indicate that, partially accounting information systems, internal control systems, organizational commitment positive and significant impact on the performance of the organization with a culture of Tri Hita Karana as a moderating variable. keyword : accounting information systems, organizational performance, culture of Tri Hita Karana]]>
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