relation: https://eprints.untirta.ac.id/50492/
title: 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)
creator: Dewi, Amara Syifa
subject: HF Commerce
subject: HF5601 Accounting
description: 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.
date: 2025
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/50492/1/Amara%20Syifa%20Dewi_5552210081_Fulltext..pdf
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language: en
identifier: https://eprints.untirta.ac.id/50492/3/Amara%20Syifa%20Dewi_5552210081_01.pdf
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identifier: https://eprints.untirta.ac.id/50492/4/Amara%20Syifa%20Dewi_5552210081_02.pdf
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identifier: https://eprints.untirta.ac.id/50492/5/Amara%20Syifa%20Dewi_5552210081_03.pdf
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identifier: https://eprints.untirta.ac.id/50492/6/Amara%20Syifa%20Dewi_5552210081_04.pdf
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identifier: https://eprints.untirta.ac.id/50492/7/Amara%20Syifa%20Dewi_5552210081_05.pdf
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identifier: https://eprints.untirta.ac.id/50492/8/Amara%20Syifa%20Dewi_5552210081_Reff.pdf
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language: en
identifier: https://eprints.untirta.ac.id/50492/9/Amara%20Syifa%20Dewi_5552210081_Lamp.pdf
identifier:   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.