Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja

Adli Adli
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Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
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SIA的成功应用作为组织承诺关系的变量和表现
本研究的目的是检验:(1)组织承诺对公司财务绩效的影响;(2)组织承诺和成功实施会计信息系统对公司财务绩效的共同影响。本研究采用问卷调查的方法,由38名印尼土著居民组成,样本采用简单随机抽样的方式从人群中抽取。收集到的数据采用问卷调查,在进行假设检验前对数据的效度和信度进行浪费。数据分析采用SPSS 16软件进行假设检验,采用有调节回归分析。研究结果表明:(1)组织承诺对公司财务绩效的显著性影响;(2)组织承诺与会计信息系统实施成功对公司财务绩效均有共同的显著影响,尤其是在资产价值维度上。
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