International Journal of Economic Research and Financial Accounting
Vol 1 No 2 (2023): IJERFA - January 2023

The Effect Of Accountability, Internal Control System, And Accounting Information System On The Performance Of The Organization In The Financial And Asset Management Agency

Teguh Setiawan Wibowo (STIE Mahardhika)
Taryana Taryana (Politeknik Penerbangan Indonesia Curug)
Yayuk Suprihartini (Politeknik Penerbangan Indonesia Curug)
Daniel Tulasi (FB Universitas Widya Mandala Surabaya)
Didik Supriyanto (Universitas Islam Malang)
Amin Harahap (Universitas Labuhan Batu)



Article Info

Publish Date
30 Jan 2023

Abstract

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

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Journal Info

Abbrev

ijerfa

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works ...