KESUKSESAN APLIKASI PELAPORAN KEUANGAN DAN KINERJA ORGANISASI OPD KOTA/KABUPATEN DI PROVINSI RIAU

Abstract

This study aims to examine the effect of organizational culture and organizational commitment on the success of financial reporting/accounting information systems (AIS) applications and their effect on organizational performance. The population of research is the City/Regency Regional Apparatus Organization (OPD) in the North Coastal Region of Riau Province. The sample selection used proportional stratified random sampling with a total sample of 104 OPD. The data analysis used is Smart PLS. The results show that organizational culture affects AIS applications success and organizational performance, while organizational commitment does not affect AIS applications success and organizational performance, and AIS applications success affects organizational performance. This study indicated the importance of developing a strong organizational culture to increase the success of AIS applications and improve organizational performance. Furthermore, the use of AIS applications can improve organizational performance.