ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI

Adli Adli

Sari

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment; knowledge manager; and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method; consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs; and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager; have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment; knowledge manager; and success of implementation accounting information system; have aeffect on companies financial performance both simultaneously and partially.

Kata Kunci

organizational commitment; knowledgemanager; success of implementation accounting information system; and companies financial performance

Teks Lengkap:

PDF

Referensi

Adner; R. dan C. E. Helfat. 2003. Corporate Effects and Dynamic Managerial Capabilities. Strategic Management Journal 24(10): 1011-1025.

Barker; K. J. dan D. Cagwin. 2004. New Evidence Relating TQM to Financial Performance: An Empirical Study Manufacturing Firms. Working Paper. December.

Boland; M. 2002. Profitabilty and Risk Mea- sure for Investor–Owned Firms. Departemen of Agriculture Economics. Kansas State University. Kansas.

Burton; F. G.; Y. Chen.; V. Grover.; dan K. A. Steward. 1992. An Application of Expectancy Theory for Assesing User Motivation to Utilize an Expert System. Journal of Management Information System 9(3): 183-198.

Chang; J. C. dan W. R. King. 2005. Measuring The Performance of Information System: A Functional Scorecard. Journal of Management Information 24(2): 263-275.

Cho; D.Y. dan D. Kwon. 2005. Self-Directing Learning Readiness as an Antecedent of Organizational Commitmen: a Korean Study. International Journal of Training and Development 9(2): 140-152.

Choe; J. M. 1996. The Relationship Among Performance of Accounting Informa- tion System; Influence Factors; and Evolution Level of Information System. Journal of Management Information System 12(4): 215-239.

Chen; Y. L. 2004. Performance Measurement and Adoption of Balance Scorecard: A Survey of Municipal Governments in the USA and Canada. The International Journal of Public Sector Management 17(3): 204-221.

Clercq; D. D. and D. Dimov. 2008. Internal Knowledge Development and External Knowledge Access in Venture Capital Investment Performance. Journal of Management Studies 45(3): 585-612.

Clercq; D. D. dan I. B. Rius. 2007. Organizational Commitment in Mexican Small and Medium-Sized Firms: The Role of Work Status; Organizational Climate; and Entrepreneurial Orientation. Journal of Small Business Management 10(2): 185-210.

Delone; W. H.; and McLean. 1992. Information Systems Success: The Quest for the Dependent Variable. Information Systems Research 3(1): 60-95.

Departemen Keuangan Republik Indonesia. 2009. Laporan Keuangan Pemerintah Pusat Tahun 2008 (Audited).

Dessler; G. 2003. Human Resource Management. New Jersey: Prentice Hall; Upper Saddle River; NJ.

Didu; S. 2009. Teguran Keras Untuk 47 BUMN. http://www.bumn.go.id. Diunduh tanggal 17/06/2009.

Drury; D. H.; and A. F. Farhoomand; 1998. A Hierarchical Structural Model of Information System Success. Information System Journal 36(12): 25-40.

Essex; P. A.; Magal; S. R. and Mateller; D. E. 1998. Determinan of Information Center Success. Journal of Management Information System 15(2): 95-117.

Gelinas; J. U.; Allan; O. E.; and William; W. P. 1993. Accounting Information System. Second Edition. South-Western Publishing Co. Cincinnati; Ohio.

Gitman; L. J. 2003. Principles of Managerial Finance. Tenth Edition. Pearson Education; Inc. USA.

Gomes; F.C. 2003. Manajemen Sumber Daya Manusia. Offset Andi. Yogyakarta.

Haar; J. M. dan C. S. Spell. 2004. Programme Knowledge and Value pf Work-Family Practices and Organizational Commitment. The International Journal of Human Resource Management 15(6): 1040-1055.

Kaye; G. R. 2001. Information System Successes and Failures: Research Finding from the Compunding Industry. Journal of Information Technology 5: 73-83.

Keller; R. T. 1997. Job Involvement and Organizational Commitment as Longitudinal Predictors of Job Performance: A Study of Scientists and Engineers. Journal of Applied Psychology 82(4): 539-545.

Kennerly; M. dan A. Neely. 2003. Measuring Performance in Changing Busnises Environment. International Journal of Operation and Production Management 23(2): 213-230.

Larsen; K. R. T. 2003. A Taxonomy of Antecedents of Information Systems Implementation: Variable Analysis Studies. Journal of Management Information Systems 20(2): 169-246.

Livari; J. 2005. An Empirical Test of The Delone-McLean Model of Information System Success. Database for Advance in Information System (DFA). ISSN: 1532-0936. Volume 36. ProQuest Company.

Laudon; K. C.; and Laudon; J. P. 2011; Management Information System-Managing the Digital Firm. Prentice Hall.

Mathis; R. L.; and J. H. Jackson; 2004. Human Resources Management. International Student Edition. South-Western; a division of Thompson Learning; Thompson Learning is a Trademark Used Herein Under License; In Singapore.

McGill T.; Hobbs V.; and J. Klobas; 2003. User-developed applications and information systems success: a test of DeLone and McLean’s model. Information Resources Management Journal 16(1): 24–45.

Mulyani; S. 2010. Menkeu Kritik Laporan Keuangan BUMN. http://www. Republika.co.id. Diunduh tanggal 10/07/2010.

Murwaningsari; E. 2008. The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship Between Budgetary Participation and Managerial Performance. Gadjah Mada International Journal of Business 10(2): 185-210.

Notoatmodjo S. (2003). Pendidikan dan Perilaku Kesehatan. PT. Cipta Rineka. Jakarta.

Rayner; R. K.; and H. J. Watson; 1995. The Keys to Executive Information System Success. Journal of Management Information System 12(2): 83-98.

Romney; B. M. dan J. P. Steinbart. 2009. Accounting Information System. Eleventh Edition. Pearson Prentice Hall. USA.

Sabherwal; R.; A. Jeyaraj; dan C. Chowa. 2006. Information System Success: Individual and Organizational Determinants. Management Science 52(12): 1849-1864.

Salama; A. I. 2003. A Median Regression Analysis of the Relationship between Environmental Reputation and Corporate financial performance: Empirical Evidence on UK Firms. A Paper Presented at the rRensselaer Polytechnic Institute Confrerence; New York: October.

Sugiharto. 2007. BUMN Menangkis Stigma Buruk. http://www.betta-online.com. Diunduh tanggal 19/06/2009.

Susanto; A. 2008. Sistem informasi Akuntansi: Struktur Pengendalian Resiko Pengembangan. Edisi Perdana. Jaya Lingga. Bandung.

West; G. P. Dan T. W. Noel. 2009. The Impact of Knowledge Resources on NewVenture Performance. Journal of Small Business Management 47(1): 1–22.

Yosikawa; T. 2003. The Impact of Change in Ownership and Control on Performance of the Japanese Corporation: Challenges to Agency Theory. Working Paper. Presentd at the Strategic Mana- gement Society 23th Annual Confe- rence. Bakltimore. November.

Yuksel; H. 2004. An Empirical Evaluation of Problem in Performance Measurement System of Big Sized Firms in Turkey. Working paper. Second World Conference on POM and 15th Annual POM Conference. Caucun Mexico April 30-May 3.

Zhang; M. J. 2005. Information Systems; Strategic Flexibility and Firm Performance: An Empirical Investigation. Journal of Engineering and Technology Management 22: 163-184.

_______. 2007a. Information Systems (IS) Connectivity as a Moderator of the Effects of IS Support for Information Interpretation on Firm Performance: An Empirical Study. International Journal of Management 24(2): 263-275.

_______. 2007b. Assessing the Performance Impact of Information System from the Resource-Based Perspective: An Emperical Test of the Indirect Effect of IS. Journal of Business Strategies 24(2): 141-164.

Refbacks

  • Saat ini tidak ada refbacks.