Jurnal Aplikasi Akuntansi
Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026

INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CULTURE AS MODERATOR

Akbar, Devan (Unknown)
Kirana, Nanda Wahyu (Unknown)



Article Info

Publish Date
11 Feb 2026

Abstract

This research is conducted to examine the influence of Accounting Information Systems, Internal Control, and Work Motivation on Employee Performance at Chasan Rusdi Group. Furthermore, it also identifies whether Organizational Culture acts as a moderating variable. The study uses a quantitative method with purposive sampling, involving 70 respondents. Data were collected through an online questionnaire and analyzed using the PLS-SEM approach with SmartPLS 4.0. The findings showed that Accounting Information Systems, Internal Control, and Work Motivation had positive and significant effects on Employee Performance. However, Organizational Culture did not moderate the relationship between the independent variables and Employee Performance. This implies that employee performance improvement is more influenced by system effectiveness, control processes, and motivation than by organizational culture.

Copyrights © 2026






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...