International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023

THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE MEDIATED BY ORGANIZATIONAL CULTURE

Yuyun Ardianti (Master of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta)
Andry Priharta (Master of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta)
Siti Hamidah Rustiana (Master of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
02 Aug 2023

Abstract

This study aims to find out and examine whether accounting information systems, good corporate governance and corporate social responsibility affect company performance mediated by organizational culture. The research method used is quantitative with primary data in the form of distributing questionnaires to 4 and 5 star hotels in the West Nusa Tenggara region. The technique used to analyze the data is the Structural Equation model – partial least squares (SEM-PLS) method with SmartPLS 3. The results of this study indicate that the accounting information system has an insignificant positive effect on company performance, good corporate governance and corporate social responsibility have a positive and significant effect on company performance. Accounting information systems and good corporate governance have a positive and significant effect on organizational culture while corporate social responsibility has an insignificant positive effect on organizational culture. accounting information systems and good corporate governance have a positive and significant effect while corporate social responsibility has a positive and insignificant effect.

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...