Jurnal Agregasi
Vol 10 No 1 (2022)

KESUKSESAN APLIKASI PELAPORAN KEUANGAN DAN KINERJA ORGANISASI OPD KOTA/KABUPATEN DI PROVINSI RIAU

Gunasanti, Ursula (Unknown)
Fitrios, Ruhul (Unknown)
L, Al Azhar (Unknown)
Zakya, Ismon (Unknown)



Article Info

Publish Date
07 May 2022

Abstract

This study aims to determine the effect of organizational culture and organizational commitment on the success of financial reporting applications/accounting information systems (AIS) and organizational performance. The population of this research is RAO (Regional Apparatus Organization) city / regency in the northern coastal area of ​​Riau Province. The sample selection used proportional stratified random sampling and obtained a total sample size of 104 OPDs and 262 respondents returned the questionnaire. The data analysis used in this research is Smart PLS. The results show that 1) organizational culture affects the success of financial reporting applications, 2) organizational culture affects organizational performance, 3) organizational commitment has no affect on the success of financial reporting applications, 4) commitment organizational has no affect on organizational performance, 5) the success of financial reporting applications affects organizational performance. The results of this study indicate the importance of developing a strong organizational culture to increase the success of financial reporting applications to support organizational performance. In addition, a strong organizational culture can directly strengthen organizational performance.

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Journal Info

Abbrev

agregasi

Publisher

Subject

Social Sciences

Description

Jurnal Ilmiah berkala yang diterbitkan oleh Program Studi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia. Jurnal ini memuat berbagai hasil penelitian, konsep atau gagasan pemikiran yang terkait dengan reformasi ...