Integration of Accounting Information Systems, Accounting Control Systems, and Corporate Performance (Empirical Study from Companies in Indonesian Stock Exchange)

Abstract

The aim of this research is to investigate the influence between accounting information system integration and organizational performance that was test through accounting system control as variable intervening.   The research respondents were 447 companies that listed in Indonesian Stock Exchange.  Data gathering used census method about 179 respondents were returned and 176 respondents complete that used in data analysis.  Data analysis used Structural Equation Model (SEM) by using Warp PLS 3.0. theory for this research was resources based view.  The result research showed that the influence of accounting information systems integration and organisational performance were not significance and showed positive relationship.  The result research on the influence accounting information systems integration and accounting system control, showed that significance and have positive result. The firms used accounting information systems integration increase accounting systems control process.  Furthermore, influence of accounting systems control and organizational performance showed the positive and significance result.  The findings showed evidence that the use of accounting information system integration for companies indirectly capable increase organizational performance through accounting systems.