PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN BIAYA TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

Anita Maulidyah; Suwandi

doi:10.29062/ekomania.v13i1.165

Authors

Anita Maulidyah Universitas Muhammadiyah Gresik
Suwandi Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.29062/ekomania.v13i1.165

Keywords:

Accounting Information Systems, Cost Control, Intellectual Capital, Corporate Performance, Moderation

Abstract

The purpose of this study is to examine the impact of Accounting Information Systems and Cost Control on organizational commitment, with IC as a moderating factor. This study highlights the inconsistencies in the findings of previous studies as well as the lack of empirical validation regarding the role of IC as a moderating factor. This study employs a quantitative methodology through a survey of 100 respondents from 58 manufacturing and service companies in Gresik Regency, selected using purposive sampling. Data were collected via a Likert-scale survey and analyzed using the SEM-PLS method. The study’s findings show that Cost Control significantly improves company performance, whereas the Accounting Information System does not have a significant effect. IC was not found to act as a moderating factor in the relationship among these variables but rather functions solely as a direct predictor. The findings indicate that the effectiveness of the AIS and Cost Control in improving performance is heavily influenced by the strategic application of information and organizational readiness, rather than depending solely on the mere existence of systems or rules.

References

Aquerella, C., & Sufiyati. (2025). The Influence Of Sustainability Report Disclousure and Intellectual Capital On The Performance Energy Sector Companies Listed On The Indonesia Stock Excange In 2022-2023. 7(1), 1034–1044. https://idm.or.id/JSER/index.php/JSER

Aznedra, Putra, R. E., Azzahra, F., & Siregar, H. (2024). Pengaruh Akuntansi Pertangungjawaban, Pengendalian Biaya, dan Teknologi Informasi Terhadap Kinerja Keuangan Perusahaan (Studi Pada PT Bintang Anugerah Global). Jurnal Equilibiria, 11, 48–61. https://www.journal.unrika.ac.id/index.php/equi/article/view/7318/pdf

Azzahra, N., & Widiastuty, E. (2025). CSR Website Disclosure and Company Business Performance: The Role of Corporate Reputation and Cost Leadership Strategy. Jurnal Akuntansi Dan Keuangan, 27(1), 23–34. https://doi.org/https://doi.org/10.9744/jak.27.1.23-34

Banani, A., & Mindayani, R. (2023). Pengaruh Intellectual Capital , Kepemilikan Institusional , Risiko Bisnis , dan Struktur Modal Terhadap Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmu Manajemen Dan Akuntansi, 430–441. https://ejournal.kompetif.com/index.php/dayasaing/article/view/1296

Hair, J., Hult, T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). https://lccn.loc.gov/2021004786

Hermawan, S., Maryanti, E., & Utomo, P. (2025). Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research. Jurnal Ilmiah Akuntansi Dan Bisnis, 20(1), 1–17. https://doi.org/10.24843/JIAB.2025.v20.i01.p01

Himmah, E. F., Putri, A., & Cristiani, E. (2024). Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan. Owner : Riset & Jurnal Akuntansi, 8(April), 1865–1876. https://owner.polgan.ac.id/index.php/owner/article/view/2082/1274

Hutabarat, M. I., Harahap, S., Wulandari, I., & Ervina, N. (2025). Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM. Jurnal Kajian Ekonomi & Bisnis Islam, 6(1), 119–128. https://doi.org/10.47467/elmal.v6i1.5477

Jensen, M. C., & Meckling, W. H. (1976). Agency Theory : Riview Of The Theory And Current Research. Journal of Financial Economics. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X

Kamandita, A. Z., & Suwandi. (2025). Pengaruh Penerapan Sistem Informasi Akuntansi , dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi. Jurnal Riset Akuntansi, 3, 80–106.

Karimah, M. F. I., & Suwandi. (2025). Pengaruh Penarapan Teknologi Informasi Dan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan. Journal of Culture Accounting and Auditing, 4(1), 107–121. http://journal.umg.ac.id/index.php/jcaa

Lisandra, T., & Suwandi, S. (2023). Pengaruh Teknologi Informasi Terhadap Kinerja Keuangan: Peran Intellectual Capital Sebagai Variabel Moderating. Journal of Culture Accounting and Auditing, 2(1), 103. https://doi.org/10.30587/jcaa.v2i1.5401

Mezza, F., & Umaimah. (2024). Pengaruh Sistem Informasi Akuntansi , Pengendalian Internal , dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik. 3(1). https://doi.org/https://doi.org/10.55606/akuntansi.v3i1.1496 Pengaruh

Ningsih, & Suwandi. (2024). Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja pada Perusahaan PT Semen Indonesia Distributor. Jurnal Riset Manajemen Dan Ekonomi (Jrime), 2(2), 34–51. https://doi.org/10.54066/jrime-itb.v2i2.1486

Permatasari, C. L., & Luhsasi, D. I. (2024). Acceptance Of Accounting Information Systems For Non-Profit Organizations. Jurnal Akuntansi, 28(3), 498–517. https://doi.org/10.24912/ja.v28i3.2162

Prayogo, E., Handayani, R., & Mulyana, S. R. (2025). ESG Disclosure, Intellectual Capital, Firm Value: Moderating Role of Earnings Management. Jurnal Reviu Akuntansi Dan Keuangan, 15(1), 233–247. https://doi.org/10.22219/jrak.v15i1.36076

Rakhmawati, H., Murnisari, R., & Hatta, A. (2023). Pengendalian Biaya Dalam Pencapaian Kebertemuanan Efisiensi Biaya. Journal Of Accounting And Tax, 02(01), 44–53. https://journal.unita.ac.id/index.php/jat/article/view/784

Ramadhani, T. (2024). Journal of Culture Accounting and Auditing Sistem Informasi Akuntansi, Budaya Organisasi terhadap Kinerja Perusahaan dengan Mediasi Efektivitas Pengendalian Internal. 3(2), 61–75. http://journal.umg.ac.id/index.php/jcaa

Sari, S. R., Safitry, E., Anugrah, F. S., Aurelia, L. M., & Yusnaini. (2025). Analisis anggaran biaya produksi sebagai alat pengendalian biaya. Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 2(3), 248–255. https://doi.org/https://doi.org/10.62017/jimea

Setiawan, A., Yahya, R. F., Mayasafitri, R., & Sari, W. (2024). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM: Analisis Moderasi LITERASI KEUANGAN. JURNAL MUTIARA AKUNTANSI, 9(2), 81–91.

Sumarsono, I. N. I., & Syaiful. (2025). Pengaruh Sistem Informasi Akuntansi dan Kualitas Informasi Keuangan Terhadap Kinerja Perusahaan. Jurnal Ilmiah MEA, 9(1), 1334–1351. https://repositori.uma.ac.id/handle/123456789/26699

Surianti, M., Hutagalung, M. T., Gultom, S. A., Nasution, A. W., & Cahyoginarti, C. (2025). The Effect of Green Accounting and Green Intellectual Capital on Profitability. Jurnal Akuntansi, 29(2), 312–335. https://doi.org/10.24912/ja.v29i2.2841

Tornatzky, L. G., & Fleischer, M. (1990). The Processes Of Technilogical Innovation. In Lexington Books.

Wulandari, N., & Saleh, R. (2025). ESG Controversy as a Moderator of the Impact of Environmental, Social, and Governance Indicators on High-Profile Companies’ Performance in Asia. Gadjah Mada International Journal of Business, 27(3), 373–401. https://doi.org/10.22146/gamaijb.110605

Wulandari, S. N., Susanto, I. R., & Haliding, S. (2026). Pengaruh Sistem Pengendalian Biaya Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Penellitian Akuntansi, 19(1), 2020–2024. https://ejournal.stiekia.ac.id/index.php/JUMPA/article/view/436/462