Budaya Organisasi Memoderasi Pengaruh Adopsi SIA pada Kinerja Organisasi
Abstract
The study aims to determine the effect of information quality, service quality, system quality on organizational performance with organizational culture as a moderating variable. The research population is starred hotel employees in Badung Regency who use technology-based accounting information systems, especially the accounting and front office departments. The data collection technique used is saturated samples. Sampling obtained research samples of 90 star hotel employees in Badung Regency. The data analysis technique used is moderated regression analysis. The results showed that information quality, service quality, system quality had an effect on organizational performance. Organizational culture can strengthen the influence of information quality, service quality, system quality on organizational performance. It can be concluded that the adoption of technology that is proxied by organizational performance is influenced by the quality of information, service quality, system quality, especially accounting information systems in hotels.
Keywords: Accounting Information System; Organizational Performance; Organizational Culture.
Downloads
Download data is not yet available.
References
Ali, B. J. A., Wan, W. A., & Bakar, R. (2016). Effect of ICT on Accounting Information System and Organizational Performance. European Law Review, 4(4), 138–158. https://doi.org/10.21859/eulawrev-08061
ALsarayreh, M. N., Jawabreh, O. A. A., Jaradat, M. M. F., & ALamro, S. A. (2011). Technological impacts on effectiveness of accounting information systems (AIS) applied by Aqaba tourist hotels. European Journal of Scientific Research, 59(3), 361–369.
Arnold, & Fieldman. (1986). Organitasional behaviour.
Babulak, E. (2006). Quality of service provision assessment in the healthcare information and telecommunications infrastructures. International Journal of Medical Informatics, 75(3-4 SPEC. ISS.), 246–252. https://doi.org/10.1016/j.ijmedinf.2005.07.019
Bharati, P., & Chaudhury, A. (2006). Product customization on the web: An empirical study of factors impacting choiceboard user satisfaction. Information Resources Management Journal, 19(2), 69–81. https://doi.org/10.4018/irmj.2006040105
Chan, F. T. S., Chan, H. K., & Qi, H. J. (2006). A review of performance measurement systems for supply chain management. International Journal of Business Performance Management, 8(2–3), 110–131. https://doi.org/10.1504/IJBPM.2006.009032
Ciganek, A. P., Mao, E., & Srite, M. (2008). Organizational culture for knowledge management systems: A study of corporate users. Selected Readings on Information Technology Management: Contemporary Issues, 4(1), 441–456. https://doi.org/10.4018/978-1-60566-092-9.ch024
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
Dina. (2014). Pengaruh Sistem Informasi Akuntansi Dan Motivasi Terhadap Kinerja Pada Perusahaan Retail Di Pekanbaru. Skripsi. Fakultas Ekonomi Unversitas Riau. Riau.
Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19(3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343–366. https://doi.org/10.1016/j.mar.2007.02.001
Kesuma, I., Hadiwidjojo, D., Wiagustini, N., & Rohman, F. (2013). Service Quality Influence on Patient Loyalty: Customer Relationship Management as Mediation Variable (Study on Private Hospital Industry in Denpasar). International Journal of Business and Commerce, 2(12), 1–14.
Marlita. (2014). Pengaruh Penerapan Sistem Informasi Dan Pemanfaatan Terhadap Kinerja Karyawan.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: Models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17(3), 236–263. https://doi.org/10.1057/ejis.2008.15
Robey, D. (1999). Learning failure in information systems development. Information Systems Journal, 9(2), 85–101. https://doi.org/10.1046/j.1365-2575.1999.00051.x
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Swanson, E. B. (1997). Maintaining IS quality. Information and Software Technology, 39(12), 845–850. https://doi.org/10.1016/S0950-5849(97)00043-8
Tika. (2006). Budaya Organisasi dan Peningkatan Kinerja Organisasi. Jakarta: Bumi aksara.
Venkatesh, V., & Davis, F. D. (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Wedyan, L. M. A.-R., Gharaibeh, A. T. S., Abu-dawleh, A. I. M., & Abu Hamatta, H. S. (2012). The Affect of Applying Accounting Information System on the Profitability of Commercial Banks in Jordan. Journal of Management Research, 4(2). https://doi.org/10.5296/jmr.v4i2.1427
Weerakoon, W. M. L. P., & Wijavanayake, W. M. J. (2013). Impact of the information systems service quality on performance of IT sector organizations in sri lanka. International Conference on Advances in ICT for Emerging Regions, ICTer 2013 - Conference Proceedings, 84–91. https://doi.org/10.1109/ICTer.2013.6761160
ALsarayreh, M. N., Jawabreh, O. A. A., Jaradat, M. M. F., & ALamro, S. A. (2011). Technological impacts on effectiveness of accounting information systems (AIS) applied by Aqaba tourist hotels. European Journal of Scientific Research, 59(3), 361–369.
Arnold, & Fieldman. (1986). Organitasional behaviour.
Babulak, E. (2006). Quality of service provision assessment in the healthcare information and telecommunications infrastructures. International Journal of Medical Informatics, 75(3-4 SPEC. ISS.), 246–252. https://doi.org/10.1016/j.ijmedinf.2005.07.019
Bharati, P., & Chaudhury, A. (2006). Product customization on the web: An empirical study of factors impacting choiceboard user satisfaction. Information Resources Management Journal, 19(2), 69–81. https://doi.org/10.4018/irmj.2006040105
Chan, F. T. S., Chan, H. K., & Qi, H. J. (2006). A review of performance measurement systems for supply chain management. International Journal of Business Performance Management, 8(2–3), 110–131. https://doi.org/10.1504/IJBPM.2006.009032
Ciganek, A. P., Mao, E., & Srite, M. (2008). Organizational culture for knowledge management systems: A study of corporate users. Selected Readings on Information Technology Management: Contemporary Issues, 4(1), 441–456. https://doi.org/10.4018/978-1-60566-092-9.ch024
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
Dina. (2014). Pengaruh Sistem Informasi Akuntansi Dan Motivasi Terhadap Kinerja Pada Perusahaan Retail Di Pekanbaru. Skripsi. Fakultas Ekonomi Unversitas Riau. Riau.
Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19(3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343–366. https://doi.org/10.1016/j.mar.2007.02.001
Kesuma, I., Hadiwidjojo, D., Wiagustini, N., & Rohman, F. (2013). Service Quality Influence on Patient Loyalty: Customer Relationship Management as Mediation Variable (Study on Private Hospital Industry in Denpasar). International Journal of Business and Commerce, 2(12), 1–14.
Marlita. (2014). Pengaruh Penerapan Sistem Informasi Dan Pemanfaatan Terhadap Kinerja Karyawan.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: Models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17(3), 236–263. https://doi.org/10.1057/ejis.2008.15
Robey, D. (1999). Learning failure in information systems development. Information Systems Journal, 9(2), 85–101. https://doi.org/10.1046/j.1365-2575.1999.00051.x
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Swanson, E. B. (1997). Maintaining IS quality. Information and Software Technology, 39(12), 845–850. https://doi.org/10.1016/S0950-5849(97)00043-8
Tika. (2006). Budaya Organisasi dan Peningkatan Kinerja Organisasi. Jakarta: Bumi aksara.
Venkatesh, V., & Davis, F. D. (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Wedyan, L. M. A.-R., Gharaibeh, A. T. S., Abu-dawleh, A. I. M., & Abu Hamatta, H. S. (2012). The Affect of Applying Accounting Information System on the Profitability of Commercial Banks in Jordan. Journal of Management Research, 4(2). https://doi.org/10.5296/jmr.v4i2.1427
Weerakoon, W. M. L. P., & Wijavanayake, W. M. J. (2013). Impact of the information systems service quality on performance of IT sector organizations in sri lanka. International Conference on Advances in ICT for Emerging Regions, ICTer 2013 - Conference Proceedings, 84–91. https://doi.org/10.1109/ICTer.2013.6761160
Published
2020-08-25
How to Cite
YURINNE WAHYUDI, Julia; ARIYANTO, Dodik.
Budaya Organisasi Memoderasi Pengaruh Adopsi SIA pada Kinerja Organisasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 2089 - 2101, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60333>. Date accessed: 13 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p15.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
