The Effect of Accounting Information Systems on Organizational Performance in Moderated Environmental Uncertainty

  • David Efendi
  • Emeralda Ayu Kusuma
  • Ikhsan Budi Riharjo
Keywords: Accounting Information System, Organizational Performance, Environmental Uncertainty, Cooperatives


This research aimed to evaluate and analyze (1) the effect of the accounting information system on organizational performance and (2) the role of environmental uncertainty in moderating the impact of the Accounting Information System (AIS) on organizational performance. This research's primary data included a unit of cooperative managers in Ponorogo Regency, Indonesia. Its data collection was obtained from questionnaires adopted from Kareem, Aziz, and Maelah (2019) for the AIS construct and from Desarbo, Benedetto, Song, and Sinha (2005) for the environmental uncertainty construct. The organizational performance construct was adopted by Wu, Straub, and Liang (2015). The questionnaires were distributed to 130 participants using a 1-5 Likert scale. Of 95 returned questionnaires, there were 82 that could be analyzed with the SmartPLS program. As a result, this research indicated that (1) the accounting information system had a positive effect on organizational performance and (2) the environmental uncertainty positively moderated or strengthened the effect of the accounting information system on organizational performance.