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EMPIRICAL STUDY ON ORGANIZATIONAL PERFORMANCE: THE MODERATING EFFECT OF ORGANIZATIONAL CULTURE

Year 2020, Volume: 7 Issue: 3, 287 - 297, 30.09.2020

Muhammad Heno Rifdas Hafizh Khoirul Aswar

https://doi.org/10.17261/Pressacademia.2020.1295

Abstract

Purpose- This study is based on IHPS BPK RI 2017 in the second semester. There are problems in terms of the performance of local governments in Lampung Province. The purpose of this study is to analyze the effect of 4 successful factors of AIS consisting: service quality, information quality, data quality, and system quality on organizational performance moderated by organizational culture.
Methodology- The population of this study is 29 Regional Apparatus Organizations (RAO) in South Lampung Regency using a saturated sample. Contingency theory is the basis of this study in order to form a mindset connecting four successful factors of AIS supported by the organizational culture of the leadership of the RAO on organizational performance. The analysis technique uses Structural Equation Model (SEM) through the SMART PLS version 3.0 application.
Findings- The results of this study indicate that there is a significant positive impact on organizational performance which has been presented by service quality. On the other hand, organizational performance is not influenced by information quality, data quality, and system quality. Whereas, the organizational culture does not constrain the relationship of service quality, information quality, data quality, and system quality on organizational performance.
Conclusion- This study concluded that service quality is positve significantly on the organizational performance. Whereas, the information quality, data quality, and system quality insignificant relationship with the organizational performance in regional apparatus organizations. Therefore, further studies could be conducted to include other variables such as employee motivation, employee performance, self-efficacy, in indonesian local government.

Keywords

Service quality information quality data quality system quality organizational performance organizational culture

References

  • Ahmad, M., Ayasra, A. & Zaideh, F. (2013). Issues and problems related to data quality in AIS implementation. International Journal of Latest Research in Science and Technology, 2(2), 17–20.
  • Akinnusi, D.M. (1991). Personnel management in Africa: A comparative analysis of Ghana, Kenya and Nigeria. In C. Brewster & S. Tyson (Eds.), International comparisons in human resource management (pp. 159-171). London: Pitman.
  • Ali, B., J.A. Omar, W., A.W. & Bakar, R. (2016). Accounting Information System (Ais) Andorganizational Performance: Moderating Effect of Organizational Culture. International Journal of Economics, Commerce And Management, 4 (4),58-75.
  • Aswar, K., & Saidin, S. Z. (2018). Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation. International Journal of Business and Economic Sciences Applied Research (IJBESAR), 11(3), 24–30.
  • Babulak, E. (2006). Quality of service provision assessment in the healthcare information and telecommunications infrastructures. International Journal of Medical Informatics, 75, 246-252.
  • Badan Pemeriksa Keuangan, (2017). Ikhitisar Hasil Pemeriksaan Semester II 2017. Jakarta.
  • Bernroider, E. W. (2008). IT governance for enterprise resource planning supported by the DeLone-McLean model of information systems success. Information & Management, 45(5), 257–269.
  • Bender, D. H. (1986). Financial impact of information processing. Journal of Management Information Systems, 3(2), 22–32.
  • Bharati, P. & Chaudhury, A. (2015). Product customization on the web: an empirical study of factors impacting choiceboard user satisfaction. Information Resources Management Journal, 19(2), 69–81.
  • Bradley, R. V., Pridmore, J. L. & Byrd, T. A. (2006). Information systems success in the context of different corporate cultural types: an empirical investigation. Journal of Management Information Systems, 23(2), 267–294.
  • Buller, P. F. & McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight. Human resource management review, 22(1), 43–56.
  • Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7–8), 836–863.
  • Chang, J. & King, W. R. (2005). Measuring the performance of information systems: a functional scorecard. Journal of Management Information Systems, 22(1), 85–115.
  • Dandago, K., & Rufai, A. (2014). Information Technology and Accounting Information System in the Nigerian Banking Industry. Asian Economic and Financial Review, 4(5), 655-670.
  • DeLone, W. H. & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60–95.
  • Duncan, E. & Elliott, G. (2002). Customer service quality and financial performance among Australian retail financial institutions. Journal of Financial Services Marketing, 7(1), 25–41.
  • Emeka-Nwokeji, N. (2012). Repositioning accounting information system through effective data quality management: A framework for reducing costs and improving performance. International Journal Of Scientific Technology Research, 1(10), 86–94.
  • Emery, J. C. (1971). Cost/benefit analysis of information systems. Society for Management Information Systems.
  • Fiedler, F. E. (1964). A theory of leadership effectiveness. In L. Berkowitz (Ed.) Advances in experimental social psychology. New York: Academic Press.
  • Gardin, J., and Greve, J. 2008. The Appropriateness of Statistical Methods for testing Contingency Hypotheses in Management Accounting Research. Accounting, Organizations and Society, 33(5), 995–1009.
  • Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS). Edisi 4. Semarang : Badan Penerbit Universitas Diponegoro.
  • Gordon, L., & Miller, D. (1976). A contingency framework for the design of accounting information systems. Accounting Organizations and Society, 1(1), 59-69.
  • Gorla, N., Somers, T. M. & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. The Journal of Strategic Information Systems, 19(3), 207–228.
  • Gowan, M., Seymour, J., Ibarreche, S., & Lackey, C. (2001). Service quality in public agency: same expectations but different perceptions by employees, managers and customers. Journal of Quality Management, 6, 275-291.
  • Hamilton, S. & Chervany, N. L. (1981). Evaluating information system effectiveness-Part I: Comparing evaluation approaches. MIS quarterly, 55–69.
  • Henri, J.F. (2006), Organizational culture and performance measurement system. Accounting, Organization and Society, 31, 77-103.
  • Hubley, J. (2011). Data Quality: The Foundation for Business Intelligence. Hussein, A. M. (2011). Use Accounting Information System as Strategic Tool to Improve SMEs’ Performance in Iraq Manufacturing Firms.
  • Hsieh, J. P.-A. & Wang, W. (2007). Explaining employees’ extended use of complex information systems. European Journal of Information Systems, 16(3), 216–227.
  • Indonesia. Kementrian Pendayagunaan Aparatur Negara, (2004). Keputusan Menteri Pendayagunaan Aparatur Negara Nomor KEP/25/M.PAN /2/2004 tentang Pedoman Umum Penyusunan Indeks Kepuasan Masyarakat Unit Pelayanan Instansi Pemerintah. Jakarta: Kementrian Pendayagunaan Aparatur Negara Republik Indonesia.
  • Indonesia. Kementrian Pendayagunaan Aparatur Negara, (2009). Undang-Undang Republik Indonesia Nomor 25 Tahun 2009 tentang Pelayanan Publik. Jakarta: Kementrian Pendayagunaan Aparatur Negara Republik Indonesia.
  • Ismail, N.A., & King, M. (2005). Firm Performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems. 6(4), 241-259.
  • Kanji, G., & Moura E Sá, P. (2007). Performance Measurement and Business Excellence: The Reinforcing Link for the Public Sector. Total Quality Management & Business Excellence, 18(1-2), 49–56.
  • Katou, A. A., & Budhwar, P. S. (2010). Causal relationship between HRM policies and organisational performance: Evidence from the Greek manufacturing sector. European Management Journal, 28(1), 25–39.
  • Kesuma, I. A. W., Hadiwidjojo, D., Wiagustini, N. L. P. & Rohman, F. (2013). Service Quality Influence on Patient Loyalty: Customer Relationship Management as Mediation Variable (Study on Private Hospital Industry in Denpasar). International Journal of Business and Commerce, 2(12), 1–14.
  • Khan, M. M. & Fasih, M. (2014). Impact of service quality on customer satisfaction and customer loyalty: Evidence from banking sector. Pakistan Journal of Commerce and Social Sciences, 8(2), 331–354.
  • Kheng, L. L. (2010). The Impact of Service Quality on Customer Loyalty: A Study of Banks in Penang, Malaysia. International Journal of Marketing Studies, 2(2), 57-66.
  • Kositanurit, B., Ngwenyama, O. & Osei-Bryson, K.M. (2006). An exploration of factors that impact individual performance in an ERP environment: an analysis using multiple analytical techniques. European Journal of Information Systems, 15(6), 556–568.
  • Lucas Jr, H. C. & Nielsen, N. R. (1980). The impact of the mode of information presentation on learning and performance. Management Science, 26(10), 982–993.
  • Melkers, J., & Willoughby, K. (2005). Models of Performance-Measurement Use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects. Public Administration Review, 65(2), 180–190.
  • Nazeer, S., Zahid, M. M. & Azeem, M. F. (2014). Internal Service Quality and Job Performance: Does Job Satisfaction Mediate? Journal of Human Resources, 2(1), 41–65.
  • Özçelik, O. A. & Aydinli, F. (2006). Strategic role of HRM in Turkey: a three-country comparative analysis. Journal of European Industrial Training, 30(4), 310–327.
  • Pandey, P. (2014), Organisational culture - A root to prosperity. Management Insight, 10(1), 74-80.
  • Parker, R., Bradley, L. (2000), Organisational culture in the public sector: Evidence from six organisations. International Journal of Public Sector Management, 13(2), 125-141.
  • Peltier, J. W., Zahay, D., & Lehmann, D. R. (2013). Organizational Learning and CRM Success: A Model for Linking Organizational Practices, Customer Data Quality, and Performance. Journal of Interactive Marketing, 27(1), 1–13.
  • Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
  • Ramachandran, S., D, Chong, S., C & Ismail, H. (2010). Organisational culture An exploratory study comparing faculties perspectives within public and private universities in Malaysia. International Journal of Educational Management, 25 (6), 615-634.
  • Rahaman, M. M., Abdullah, M. & Rahman, A. (2011). Measuring service quality using SERVQUAL model: A study on PCBs (Private Commercial Banks) in Bangladesh. Business Management Dynamics, 1(1), 1– 11.
  • Rahayu, S. K. & others. (2012). The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices. Journal of Global Management, 4(1), 25–52.
  • Saha, P., Nath, A. K., & Salehi-Sangari, E. (2012). Evaluation of government e-tax websites: An information quality and system quality approach. Transforming Government: People, Process and Policy, 6(3), 300-321.
  • Saleh, F. M. (2013). Critical success factors and data quality in accounting information systems in Indonesian cooperative enterprises: An empirical examination. Interdisciplinary Journal of Contemporary Research in Business, 5(3), 321–338.
  • Seddon, P. & Kiew, M. Y. (1996). A partial test and development of DeLone and McLean’s model of IS success. Australasian Journal of Information Systems, 4(1), 90–109.
  • Shagari, S.L., Abdullah, A., & Saat, R.M. (2017). Accounting information systems effectiveness: Evidence from the Nigerian Banking Sector. Interdisciplinary Journal of Information, Knowledge, and Management, 12, 309-335.
  • Slaughter, S. A., Harter, D. E., & Krishnan, M. S. (1998). Evaluating the cost of software quality. Communications of the ACM, 41(8), 67–73.
  • Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5).
  • Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies, 36(7), 953–978.
  • Weerakoon, W. M. L. P., & Wijavanayake, W. M. J. (2013). Impact of the information systems service quality on performance of IT sector organizations in Sri Lanka. 2013 International Conference on Advances in ICT for Emerging Regions (ICTer).
  • Wongsim, M. & Gao, J. (2010). Data Quality issues in Accounting Information Systems Adoption-Theory building. Networked Computing and Advanced Information Management (NCM). Sixth International Conference. 224–230.
  • Yasin, M., Correia, E., & Lisboa, J. (2004). The profitability of customer‐targeted quality improvement efforts: an empirical examination. The TQM Magazine, 16(1), 45–49

Year 2020, Volume: 7 Issue: 3, 287 - 297, 30.09.2020

Muhammad Heno Rifdas Hafizh Khoirul Aswar

https://doi.org/10.17261/Pressacademia.2020.1295

Abstract

References

  • Ahmad, M., Ayasra, A. & Zaideh, F. (2013). Issues and problems related to data quality in AIS implementation. International Journal of Latest Research in Science and Technology, 2(2), 17–20.
  • Akinnusi, D.M. (1991). Personnel management in Africa: A comparative analysis of Ghana, Kenya and Nigeria. In C. Brewster & S. Tyson (Eds.), International comparisons in human resource management (pp. 159-171). London: Pitman.
  • Ali, B., J.A. Omar, W., A.W. & Bakar, R. (2016). Accounting Information System (Ais) Andorganizational Performance: Moderating Effect of Organizational Culture. International Journal of Economics, Commerce And Management, 4 (4),58-75.
  • Aswar, K., & Saidin, S. Z. (2018). Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation. International Journal of Business and Economic Sciences Applied Research (IJBESAR), 11(3), 24–30.
  • Babulak, E. (2006). Quality of service provision assessment in the healthcare information and telecommunications infrastructures. International Journal of Medical Informatics, 75, 246-252.
  • Badan Pemeriksa Keuangan, (2017). Ikhitisar Hasil Pemeriksaan Semester II 2017. Jakarta.
  • Bernroider, E. W. (2008). IT governance for enterprise resource planning supported by the DeLone-McLean model of information systems success. Information & Management, 45(5), 257–269.
  • Bender, D. H. (1986). Financial impact of information processing. Journal of Management Information Systems, 3(2), 22–32.
  • Bharati, P. & Chaudhury, A. (2015). Product customization on the web: an empirical study of factors impacting choiceboard user satisfaction. Information Resources Management Journal, 19(2), 69–81.
  • Bradley, R. V., Pridmore, J. L. & Byrd, T. A. (2006). Information systems success in the context of different corporate cultural types: an empirical investigation. Journal of Management Information Systems, 23(2), 267–294.
  • Buller, P. F. & McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight. Human resource management review, 22(1), 43–56.
  • Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7–8), 836–863.
  • Chang, J. & King, W. R. (2005). Measuring the performance of information systems: a functional scorecard. Journal of Management Information Systems, 22(1), 85–115.
  • Dandago, K., & Rufai, A. (2014). Information Technology and Accounting Information System in the Nigerian Banking Industry. Asian Economic and Financial Review, 4(5), 655-670.
  • DeLone, W. H. & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60–95.
  • Duncan, E. & Elliott, G. (2002). Customer service quality and financial performance among Australian retail financial institutions. Journal of Financial Services Marketing, 7(1), 25–41.
  • Emeka-Nwokeji, N. (2012). Repositioning accounting information system through effective data quality management: A framework for reducing costs and improving performance. International Journal Of Scientific Technology Research, 1(10), 86–94.
  • Emery, J. C. (1971). Cost/benefit analysis of information systems. Society for Management Information Systems.
  • Fiedler, F. E. (1964). A theory of leadership effectiveness. In L. Berkowitz (Ed.) Advances in experimental social psychology. New York: Academic Press.
  • Gardin, J., and Greve, J. 2008. The Appropriateness of Statistical Methods for testing Contingency Hypotheses in Management Accounting Research. Accounting, Organizations and Society, 33(5), 995–1009.
  • Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS). Edisi 4. Semarang : Badan Penerbit Universitas Diponegoro.
  • Gordon, L., & Miller, D. (1976). A contingency framework for the design of accounting information systems. Accounting Organizations and Society, 1(1), 59-69.
  • Gorla, N., Somers, T. M. & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. The Journal of Strategic Information Systems, 19(3), 207–228.
  • Gowan, M., Seymour, J., Ibarreche, S., & Lackey, C. (2001). Service quality in public agency: same expectations but different perceptions by employees, managers and customers. Journal of Quality Management, 6, 275-291.
  • Hamilton, S. & Chervany, N. L. (1981). Evaluating information system effectiveness-Part I: Comparing evaluation approaches. MIS quarterly, 55–69.
  • Henri, J.F. (2006), Organizational culture and performance measurement system. Accounting, Organization and Society, 31, 77-103.
  • Hubley, J. (2011). Data Quality: The Foundation for Business Intelligence. Hussein, A. M. (2011). Use Accounting Information System as Strategic Tool to Improve SMEs’ Performance in Iraq Manufacturing Firms.
  • Hsieh, J. P.-A. & Wang, W. (2007). Explaining employees’ extended use of complex information systems. European Journal of Information Systems, 16(3), 216–227.
  • Indonesia. Kementrian Pendayagunaan Aparatur Negara, (2004). Keputusan Menteri Pendayagunaan Aparatur Negara Nomor KEP/25/M.PAN /2/2004 tentang Pedoman Umum Penyusunan Indeks Kepuasan Masyarakat Unit Pelayanan Instansi Pemerintah. Jakarta: Kementrian Pendayagunaan Aparatur Negara Republik Indonesia.
  • Indonesia. Kementrian Pendayagunaan Aparatur Negara, (2009). Undang-Undang Republik Indonesia Nomor 25 Tahun 2009 tentang Pelayanan Publik. Jakarta: Kementrian Pendayagunaan Aparatur Negara Republik Indonesia.
  • Ismail, N.A., & King, M. (2005). Firm Performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems. 6(4), 241-259.
  • Kanji, G., & Moura E Sá, P. (2007). Performance Measurement and Business Excellence: The Reinforcing Link for the Public Sector. Total Quality Management & Business Excellence, 18(1-2), 49–56.
  • Katou, A. A., & Budhwar, P. S. (2010). Causal relationship between HRM policies and organisational performance: Evidence from the Greek manufacturing sector. European Management Journal, 28(1), 25–39.
  • Kesuma, I. A. W., Hadiwidjojo, D., Wiagustini, N. L. P. & Rohman, F. (2013). Service Quality Influence on Patient Loyalty: Customer Relationship Management as Mediation Variable (Study on Private Hospital Industry in Denpasar). International Journal of Business and Commerce, 2(12), 1–14.
  • Khan, M. M. & Fasih, M. (2014). Impact of service quality on customer satisfaction and customer loyalty: Evidence from banking sector. Pakistan Journal of Commerce and Social Sciences, 8(2), 331–354.
  • Kheng, L. L. (2010). The Impact of Service Quality on Customer Loyalty: A Study of Banks in Penang, Malaysia. International Journal of Marketing Studies, 2(2), 57-66.
  • Kositanurit, B., Ngwenyama, O. & Osei-Bryson, K.M. (2006). An exploration of factors that impact individual performance in an ERP environment: an analysis using multiple analytical techniques. European Journal of Information Systems, 15(6), 556–568.
  • Lucas Jr, H. C. & Nielsen, N. R. (1980). The impact of the mode of information presentation on learning and performance. Management Science, 26(10), 982–993.
  • Melkers, J., & Willoughby, K. (2005). Models of Performance-Measurement Use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects. Public Administration Review, 65(2), 180–190.
  • Nazeer, S., Zahid, M. M. & Azeem, M. F. (2014). Internal Service Quality and Job Performance: Does Job Satisfaction Mediate? Journal of Human Resources, 2(1), 41–65.
  • Özçelik, O. A. & Aydinli, F. (2006). Strategic role of HRM in Turkey: a three-country comparative analysis. Journal of European Industrial Training, 30(4), 310–327.
  • Pandey, P. (2014), Organisational culture - A root to prosperity. Management Insight, 10(1), 74-80.
  • Parker, R., Bradley, L. (2000), Organisational culture in the public sector: Evidence from six organisations. International Journal of Public Sector Management, 13(2), 125-141.
  • Peltier, J. W., Zahay, D., & Lehmann, D. R. (2013). Organizational Learning and CRM Success: A Model for Linking Organizational Practices, Customer Data Quality, and Performance. Journal of Interactive Marketing, 27(1), 1–13.
  • Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
  • Ramachandran, S., D, Chong, S., C & Ismail, H. (2010). Organisational culture An exploratory study comparing faculties perspectives within public and private universities in Malaysia. International Journal of Educational Management, 25 (6), 615-634.
  • Rahaman, M. M., Abdullah, M. & Rahman, A. (2011). Measuring service quality using SERVQUAL model: A study on PCBs (Private Commercial Banks) in Bangladesh. Business Management Dynamics, 1(1), 1– 11.
  • Rahayu, S. K. & others. (2012). The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices. Journal of Global Management, 4(1), 25–52.
  • Saha, P., Nath, A. K., & Salehi-Sangari, E. (2012). Evaluation of government e-tax websites: An information quality and system quality approach. Transforming Government: People, Process and Policy, 6(3), 300-321.
  • Saleh, F. M. (2013). Critical success factors and data quality in accounting information systems in Indonesian cooperative enterprises: An empirical examination. Interdisciplinary Journal of Contemporary Research in Business, 5(3), 321–338.
  • Seddon, P. & Kiew, M. Y. (1996). A partial test and development of DeLone and McLean’s model of IS success. Australasian Journal of Information Systems, 4(1), 90–109.
  • Shagari, S.L., Abdullah, A., & Saat, R.M. (2017). Accounting information systems effectiveness: Evidence from the Nigerian Banking Sector. Interdisciplinary Journal of Information, Knowledge, and Management, 12, 309-335.
  • Slaughter, S. A., Harter, D. E., & Krishnan, M. S. (1998). Evaluating the cost of software quality. Communications of the ACM, 41(8), 67–73.
  • Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5).
  • Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies, 36(7), 953–978.
  • Weerakoon, W. M. L. P., & Wijavanayake, W. M. J. (2013). Impact of the information systems service quality on performance of IT sector organizations in Sri Lanka. 2013 International Conference on Advances in ICT for Emerging Regions (ICTer).
  • Wongsim, M. & Gao, J. (2010). Data Quality issues in Accounting Information Systems Adoption-Theory building. Networked Computing and Advanced Information Management (NCM). Sixth International Conference. 224–230.
  • Yasin, M., Correia, E., & Lisboa, J. (2004). The profitability of customer‐targeted quality improvement efforts: an empirical examination. The TQM Magazine, 16(1), 45–49
There are 58 citations in total.

Details

Primary Language English
Subjects Finance, Business Administration
Journal Section Articles
Authors

Muhammad Heno Rifdas Hafizh This is me

Khoirul Aswar This is me 0000-0003-2508-1161

Publication Date September 30, 2020
Published in Issue Year 2020 Volume: 7 Issue: 3

Cite

APA Hafizh, M. H. R., & Aswar, K. (2020). EMPIRICAL STUDY ON ORGANIZATIONAL PERFORMANCE: THE MODERATING EFFECT OF ORGANIZATIONAL CULTURE. Journal of Economics Finance and Accounting, 7(3), 287-297. https://doi.org/10.17261/Pressacademia.2020.1295

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