The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable

Hasriyanti, Kartini and Grace T. Pontoh
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Hasriyanti: Hasanuddin University, Makassar, Indonesia
Kartini: Hasanuddin University, Makassar, Indonesia
Grace T. Pontoh: Hasanuddin University, Makassar, Indonesia

Oblik i finansi, 2022, issue 2, 103-110

Abstract: In Indonesia, regional apparatus organizations are required to perform excellent performance in carrying out their duties and functions. The current environmental situation that is getting more complicated nowadays requires regional apparatus organizations to satisfy various stakeholders' interests. Organizational performance is needed to show the success of a regional organization in achieving its goals. This study aims to analyze the influence of information technology systems and control activities on organizational performance with working culture as a moderating variable. The sample of this study is 90 respondents who are employees of the Regional Apparatus Organization of South Sulawesi Province. Data for the analysis were collected by the questionnaire method during March-May 2022. The partial least squares (PLS) modelling method was chosen for data processing. The study results show that information technology systems and control activities significantly influence organizational performance. At the same time, the work culture moderates the influence of information technology systems and control activities on organizational performance. It was found that the increase in organizational performance is due to the organization's availability of information technology systems and appropriate management activities. So, the increase in organizational performance cannot be separated from the direct or indirect influence of information technology systems and control activities by the working culture in the Regional Apparatus Organization of South Sulawesi Province.

Keywords: control activities; working culture; organizational performance; information technology systems; regional apparatus (search for similar items in EconPapers)
JEL-codes: J24 M50 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2022:i:2:p:103-110

DOI: 10.33146/2307-9878-2022-2(96)-103-110

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