Sistem informasi akuntansi yang terintegrasi ERP juga dapat memperce-pat proses pembuatan financial statements yang diwajibkan oleh badan tertentu untuk diberikan kepada
badan ini secara tepat waktu. Ini jelas membantu kinerja organisasi dalam memenuhi permintaan badan yang berwenang secara tepat waktu. Keterlambatan dalam penyediaan
financial statements, dapat mengakibatkan nama perusahaan dicoret di pasar bursa. Chenhall 2003 menyatakan “the appropriate design of Accounting Information
System AIS supports business strategies in ways that increasing the organizational performance.” Perancangan yang sesuai dari sistem informasi akuntansi mendukung strategi
bisnis dengan cara meningkatkan kinerja organisasi.
2.2 Penelitian Terdahulu
Penelitian terdahulu yang berhubungan dengan penelitian ini adalah sebagai berikut:
Tabel 2.1 Penelitian Terdahulu
Nama Peneliti
Judul Penelitian
Variabel Dependen y
Variabel Independen x
Hasil Penelitian Ahmad et
al. 2014 The Impact
of Strategic Management
on the Jordanian
Pharmaceuti- cal
Manufactur- ing Organiza-
tions Business
Performance Business
Performance Strategic
Management The result of the
simple regression and the multiple
regressions analysis shows
that strategic management
balanced scorecard
elements has a direct impact on
Jordanian Pharmaceutical
Manufacturing Organizations
business performance.
André et al. 2011
The impact of perfor-
mance management
on the results of a non-
profit organization
Enterprise Performance
Performance Management
Practical implications -
The results support managers
who want to introduce
performance management to
improve the results of their
non-profit organisation. At
the same time, the research
indicates that introducing and
using performance
management needs continuous
attention of management in
order to become and stay
successful in the long run.
Berkowitz dan Wren
2013 Creating
strategic commitment
in franchise systems:
establishing the link
between leadership,
organization- al structure,
and perfor- mance
Organizational Performance
Leadership Management
Franchisor mangers ability
to inspire and be open with
franchisees will lead to positive
commitment and performance.
Eisenhardt 2013
Top manage- ment teams
and the per- formance of
entrepreneur- ial firms
Enterprise Performance
Management In conclusion, top
management teams—through
their composition and their
actions—can have a significant
influence on the performance of
entrepreneurial firms.
Meyer dan Feingold
1995 Integratingfin
ancial modeling and
patient care reengineering
Enterprise Performance
Financial Modeling
One large hospital that used
this process was able to realize
significant savings, reducing
costs in its cardiovascular
service line between 10
percent and 26 percent per
procedure. In addition,
laboratory charges were
decreased by an average of 800
per surgical patient, operating
room charges by 750, pharmacy
charges by 550, and radiology
charges by 350.
Saver 2014
Potential process
improve- ments
captured through web-
based survey Enterprise
Performance Process
Improvement Before the
program was implemented, 56
errors were observed over 76
hours a rate of 0.737 errors per
hour; afterward, that dropped to
20 errors over 74 hours a rate of
0.270 errors per hour--a
significant decrease.
Shahzadet al. 2012
Impact of Organization-
al Culture on Organization-
al Perfor- mance: An
Overview Organizational
Performance Organizational
Culture On the basis of
this study we can conclude that
organizational culture has a
positive impact on the
employee’s job performance.
Siamak 2012
The Useful- ness of an
Accounting Information
System for Effective
Organization- al Perfor-
mance Organizational
Performance Accounting
Information System
AIS was found that an important
factor in building an organizational
performance through
collection, storage and
processing of financial and
accounting data.
Sumber: Hasil Olahan Peneliti
Peneliti terdahulu yang menggunakan variabel management membuktikan bahwa management memiliki pengaruh yang signifikan terhadap kualitas kinerja perusahaan.Dalam
penelitian Shabarati 2014 yaitu sistem manajemen strategis berpengaruh secara langsung terhadap kualitas kinerja perusahaan.Saver 2014 meneliti dan membuktikan process
assessment and improvement berperan dalam meningkatkan kualitas kinerja perusahaan. Penelitian Meyer 1995 membuktikan bahwa financial modelingberperan dalam
meningkatkan kualitas kinerja perusahaan.De Waal 2011 dalam penelitiannya membuktikan
bahwa manajemen kinerja berperan dalam meningkatkan kualitas kinerja perusahaan.Shahzad 2012 membuktikan melalui penelitiannya bahwa budaya organisasi
berpengaruh positif terhadap kualitas kinerja perusahaan.Dalam penelitian Soudani 2012 dibuktikan bahwa sistem informasi akuntansi berperan dalam meningkatkan kualitas kinerja
perusahaan.Kemudian Birchfield 2010 membuktikan melalui penelitiannya bahwa kualitas kinerja perusahaan berperan dalam meningkatkan pertumbuhan perusahaan.
2.3 Kerangka Konseptual
