PENGARUH SISTEM INFORMASI AKUNTANSI DAN STRATEGI INOVASI TERHADAP KINERJA KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur di Provinsi Banten)

Dewi, Amara Syifa (2025) PENGARUH SISTEM INFORMASI AKUNTANSI DAN STRATEGI INOVASI TERHADAP KINERJA KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the influence of Accounting Information Systems (AIS) and Innovation Strategies on Financial Performance with Internal Control as a moderating variable in manufacturing companies in Banten Province. The background of this research is based on the challenges of global competition that demand optimal financial performance, while issues such as AIS inefficiency, lack of innovation, and weaknesses in internal control are still encountered in some companies. This study employs a quantitative approach using primary data collected through questionnaires administered to 100 employees from 10 manufacturing companies in Banten, selected via purposive sampling. Data analysis was conducted using Partial Least Squares (PLS) with Smart PLS software version 4. The research findings indicate that: (1) AIS has a positive and significant effect on Financial Performance; (2) Innovation Strategy has a positive and significant effect on Financial Performance; (3) Internal Control does not moderate the relationship between AIS and Financial Performance; and (4) Internal Control negatively moderates the relationship between Innovation Strategy and Financial Performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	ISMAIL, TUBAGUS	197312302001121001

Additional Information:

Penelitian ini bertujuan menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan Strategi Inovasi terhadap Kinerja Keuangan dengan Pengendalian Internal sebagai variabel moderasi pada perusahaan sektor manufaktur di Provinsi Banten. Latar belakang penelitian didasari oleh tantangan persaingan global yang menuntut kinerja keuangan optimal, sementara permasalahan seperti ketidakefisienan SIA, kurangnya inovasi, dan kelemahan pengendalian internal masih ditemui di beberapa perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner terhadap 100 karyawan dari 10 perusahaan manufaktur di Banten, yang dipilih secara purposive sampling. Analisis data dilakukan dengan Partial Least Square (PLS) menggunakan software Smart PLS versi 4 Hasil penelitian menunjukkan bahwa: (1) Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kinerja Keuangan; (2) Strategi Inovasi berpengaruh positif dan signifikan terhadap Kinerja Keuangan; (3) Pengendalian Internal tidak memoderasi hubungan Sistsem Informasi Akuntansi dengan Kinerja Keuangan; dan (4) Pengendalian Internal memoderasi secara negatif hubungan Strategi Inovasi dengan Kinerja Keuangan.

Uncontrolled Keywords:

Accounting Information System, Innovation Strategy, Financial Performance, Internal Control. Sistem Informasi Akuntansi, Strategi Inovasi, Kinerja Keuangan, Pengendalian Internal.

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Amara Syifa Dewi

Date Deposited:

10 Jul 2025 03:13

Last Modified:

10 Jul 2025 03:13

URI:

http://eprints.untirta.ac.id/id/eprint/50492

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