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PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 4 No. 1 (2019) · pp. 27–35

DOI
10.33772/jpeb.v4i1.6084
ISSN
2502-5171
Published
2019-02-01
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.

Collaboration network of the authors

40 authors · 114 co-authorship links · showing the 40 most connected

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  • Politeknik Negeri Madiun
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown4
Nitri MiroseaAffiliation unknown3
Tuti DharmawatiAffiliation unknown3
Husin husinAffiliation unknown3
Sitti NurnaluriAffiliation unknown3
Ika Maya SariAffiliation unknown3
Nasrullah DaliAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Ika Maya SariAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Emillia NurdinAffiliation unknown2
Muhalip -Affiliation unknown1
Rahmatia KambaAffiliation unknown1
Mariani Ani MarianiAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Irfan IrfanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Israwati MustarimAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Irman BaduAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Dian Mayafaty RaufAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Muh. IbrahimAffiliation unknown1
Ulfa RahmawatiPoliteknik Negeri Madiun1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Sri Febriyanti ZakinahAffiliation unknown1
Safarudin SafarudinAffiliation unknown1
Riswan RiswanAffiliation unknown1
Arbiyanto ArbiyantoAffiliation unknown1
Firna NingsihAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
La Ode AntoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JPEP/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc)
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	<dc:title xml:lang="en-US">PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO   SUB RAYON WUA-WUA DAN BENUA BENUA</dc:title>
	<dc:creator>Wiranto, Riswan</dc:creator>
	<dc:creator>Awaluddin, Ishak</dc:creator>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  </dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2019-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/6084</dc:identifier>
	<dc:identifier>10.33772/jpeb.v4i1.6084</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN; 27-35</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpeb.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/6084/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
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