The Effect of the Effectiveness of Accounting Information Systems, Implementation of Good Governance, And Organizational Culture on Financial Performance

ABSTRACT : The purpose of this study was to obtain empirical evidence of the effect of the effectiveness of AIS, the application of good governance and organizational culture on the financial performance of LPDs in Denpasar City. This research uses an associative quantitative approach. The population in this study were all LPDs in Denpasar City as many as 35 LPDs. The sampling method used in this research is the saturated sample method so that the entire population is sampled, while the respondents are 175 LPD employees. The analysis technique used is multiple linear regression. The results of data analysis and hypothesis testing indicate that there is a positive influence of the effectiveness of AIS, the application of good governance and organizational culture on the financial performance of LPDs in Denpasar City. This is able to support the grand theory used in this study, namely Theory of Reasoned Action (TAM) through the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB).
KEYWORDS: accounting information system, good governance, organizational culture, financial
performance