Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras
DOI:
https://doi.org/10.30587/jcaa.v2i2.6328Keywords:
Company Performance, Accounting Information System, Internal ControlAbstract
This study examines the effect of accounting information systems and internal control on company performance. Based on the perspective of contingency theory used in accounting systems is based on a premise that no accounting system is universally always appropriate to be applied to the entire organization in every circumstance, but the accounting system also depends on situational factors that exist in the organization. This study used a sample of companies at PT. Petrokopindo cipta aligned. The method used in finding samples is the porposive sampling technique. The results showed that accounting information systems and internal control had a significant effect on company performance.
References
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Sujarweni, V. W. (2015). Metode Penelitian Bisnis dan Ekonomi.
Thusi, P., & Maduku, D. K. (2020). South African millennials’ acceptance and use
of retail mobile banking apps: An integrated perspective. Computers in Human Behavior, 111(106405), 1–10. https://doi.org/10.1016/j.chb.2020.106405
Urumsah, D. (2015). Factors Influencing Consumers to Use e-services in Indonesian Airline Companies in E-services Adoption: Processes by Firms in Developing Nations. Advances in Business Marketing & Purchasing, 23B(5– 254), 3–252. https://doi.org/10.1108/s1069-09642015000023b008
Yasa, N. N. K., Ratnaningrum, L. P. R. A., & Sukaatmadja, P. G. (2014). The Application of Technology Acceptance Model on Internet Banking Users in the City of Denpasar. Jurnal Manajemen Dan Kewirausahaan, 16(2), 93–102. https://doi.org/10.9744/jmk.16.2.93-102
Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The Moderating Effect of Culture on E-Filling Taxes: Evidence from India. Accounting in Emerging Economies, 1(2), 123–143.
Al-Okaily, M., Lutfi, A., Alsaad, A., Taamneh, A., & Alsyouf, A. (2020). The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance. Technology in Society, 63(March 101367), 1–15. https://doi.org/10.1016/j.techsoc.2020.101367
Almashhadani, M., Almashhadani, H., & Almashhadani, H. A. (2022). Corporate Governance as an Internal Control Mechanism and its Impact on Corporate Performance. International Journal of Business and Management Invention (IJBMI) ISSN, 11(August), 53–59. https://doi.org/10.35629/8028-11085359
Andarwati, M., Zuhroh, D., & Amrullah, F. (2020). Determinants of perceived usefulness and end-user accounting information system in SMEs. International Journal of Advanced Science and Technology, 29(8 Special Issue), 46–61.
Aydiner, A. S., Tatoglu, E., Bayraktar, E., & Zaim, S. (2019). Information system capabilities and firm performance: Opening the black box through decision- making performance and business-process performance. International Journal of Information Management, 47(July 2018), 168–182. https://doi.org/10.1016/j.ijinfomgt.2018.12.015
Boulhaga, M., Bouri, A., Elamer, A. A., & Ibrahim, B. A. (2022). Environmental, social and governance ratings and firm performance: The moderating role of internal control quality. Corporate Social Responsibility and Environmental Management, (January), 1–12. https://doi.org/10.1002/csr.2343
Brayfield, A. H., & Crockett, W. H. (1955). Employee attitudes and employee performance. Psychological Bulletin, 52(5), 396.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23.
Harini, A. S., Kurniawan, A., & Umiyati, I. (2019). the Influence of Accounting Information System Implementation and Internal Control Effectiveness on the Performance of Employees (Case Study on Micro, Small, Medium Enterprises Subang Regency). JASS (Journal of Accounting for Sustainable Society), 1(1), 88. https://doi.org/10.35310/jass.v1i01.75
Hariyanti, A. O., Hidayatullah, S., & Prasetya, D. A. (2020). Analysis of the Acceptance and Use of Mobile Banking Services Using the Unified Theory of Acceptance and Use of Technology (Case Study of Bank Jatim Pasuruan Branch). Research Journal of Advanced Engineering and Science, 5(1), 254– 262.
Ma, H. (2000). Competitive advantage and firm performance. Competitiveness Review: An International Business Journal.
Mansour, I. H. F., Eljelly, A. M., & Abdullah, A. M. (2016). Consumers’ attitude towards e-banking services in Islamic banks: the case of Sudan. Review of International Business and Strategy, 26(1), 1–27.
Naruetharadhol, P., Ketkaew, C., Hongkanchanapong, N., Thaniswannasri, P., Uengkusolmongkol, T., Prasomthong, S., & Gebsombut, N. (2021). Factors Affecting Sustainable Intention to Use Mobile Banking Services. SAGE Open, 11(3), 1–13. https://doi.org/10.1177/21582440211029925
Ngugi, D. G., & Bertsch, A. (2019). Modelling and Measuring Acceptance and Use of Internet Banking : The Systematic Development of an Instrument. Review of Integtative Business and Economics Research, 9(2), 24–45.
Penney, E. K., Agyei, J., Boadi, E. K., Abrokwah, E., & Ofori-Boafo, R. (2021). Understanding Factors That Influence Consumer Intention to Use Mobile Money Services: An Application of UTAUT2 With Perceived Risk and Trust. SAGE Open, 11(3), 1–17. https://doi.org/10.1177/21582440211023188
Rabaa’i, A. A., & ALMaati, S. A. (2021). Exploring the Determinants of Users’ Continuance Intention to Use Mobile Banking Services in Kuwait : Extending the Expectation-Confirmation Model. Asia Pacific Journal of Information Systems, 31(2), 141–184. https://doi.org/10.14329/apjis.2021.31.2.141
Radnan, P. Y., & Purba, J. T. (2018). the Use of Information Communication Technology (Ict) As the Technology Acceptance Model (Tam) of Mobile Banking. Jurnal Manajemen Dan Pemasaran Jasa, 9(2), 283. https://doi.org/10.25105/jmpj.v9i2.2057
Rahi, S., Abd.Ghani, M., & Hafaz Ngah, A. (2019). Integration of unified theory of acceptance and use of technology in internet banking adoption setting: Evidence from Pakistan. Technology in Society, 58(February), 101120. https://doi.org/10.1016/j.techsoc.2019.03.003
Safari, K., Bisimwa, A., & Buzera Armel, M. (2020). Attitudes and intentions toward internet banking in an under developed financial sector. PSU Research Review, 1–20. https://doi.org/10.1108/prr-03-2020-0009
Sujarweni, V. W. (2015). Metode Penelitian Bisnis dan Ekonomi.
Thusi, P., & Maduku, D. K. (2020). South African millennials’ acceptance and use
of retail mobile banking apps: An integrated perspective. Computers in Human Behavior, 111(106405), 1–10. https://doi.org/10.1016/j.chb.2020.106405
Urumsah, D. (2015). Factors Influencing Consumers to Use e-services in Indonesian Airline Companies in E-services Adoption: Processes by Firms in Developing Nations. Advances in Business Marketing & Purchasing, 23B(5– 254), 3–252. https://doi.org/10.1108/s1069-09642015000023b008
Yasa, N. N. K., Ratnaningrum, L. P. R. A., & Sukaatmadja, P. G. (2014). The Application of Technology Acceptance Model on Internet Banking Users in the City of Denpasar. Jurnal Manajemen Dan Kewirausahaan, 16(2), 93–102. https://doi.org/10.9744/jmk.16.2.93-102
Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The Moderating Effect of Culture on E-Filling Taxes: Evidence from India. Accounting in Emerging Economies, 1(2), 123–143.
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Published
2023-12-30
How to Cite
Afif, M. I., & Suwandi, S. (2023). Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras. Journal of Culture Accounting and Auditing, 2(2), 92–104. https://doi.org/10.30587/jcaa.v2i2.6328
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