PENGARUH BUDAYA ORGANISASI, SPI, DAN SIA TERHADAP KINERJA ORGANISASI PADA BPKAD SURABAYA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI

Abstract

This research examines the effect of organizational culture, internal control system, and accounting
information systems on organizational performance at the Regional Financial and Asset Management
Agency (BPKAD) Surabaya with organizational commitment as a moderating variable. The research
applies quantitatively. Furthermore, the instrument in the data collection technique was a
questionnaire. The questionnaires were distributed to the respondents. The respondents are
employees of BPKAD Surabaya, especially those who work in an office located at Jl. Walikota
Mustajab, Ketabang, Genteng,Surabaya. Moreover, the data collection technique used purposive
sampling with 75 respondents as a sample. The data were primary. The data analysis technique used
multiple linear regression. The research shows that organizational culture,and internal control systems
have a positive and significant effect on organizational performance. However, organizational
commitment cannot moderate the effect of organizational performance. It means that employee
commitment level has insignificant effect in moderating the relationship, as another factor such as
work environment is more dominant in deciding how good organizational culture contributes to
performance. Meanwhile, organizational commitment has a moderate insignificant effect of the internal
control system on organizational performance. This means that although employees are very
dedicated to organizational performance, the one which influences them more is the implementation of
good control. In contrast, organizational commitment can moderate the effect of the accounting
information system on organizational performance.