Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan

Yunita Eka Cahyani ; Suwandi Suwandi
JURNAL RISET AKUNTANSI 📅 2025 Vol 3, No 1 🔗 DOI: 10.54066/jura-itb.v3i1.2886
Abstract
This study aims to analyze the impact of accounting information systems and financial management on financial performance, with remuneration as a mediating variable. Using a quantitative approach, the research involved 36 respondents from Eyelink Group and its branches. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with SmartPLS software. The findings indicate that accounting information systems have a positive and significant effect on remuneration, and remuneration positively affects financial performance. However, financial management does not have a direct significant impact on financial performance. Additionally, remuneration mediates the relationship between accounting information systems and financial performance but does not mediate the relationship between financial management and financial performance. These findings provide valuable insights for companies to optimize the use of accounting information systems and remuneration policies to enhance financial performance.
Keywords
Systems; Information; Accounting; Remuneration; Finance
How to Cite

Yunita Eka Cahyani & Suwandi Suwandi (2025). Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan. JURNAL RISET AKUNTANSI, 3(1). https://doi.org/10.54066/jura-itb.v3i1.2886

Yunita Eka Cahyani; Suwandi Suwandi, "Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan," JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Yunita Eka Cahyani; Suwandi Suwandi. "Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan." JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Yunita Eka Cahyani; Suwandi Suwandi. "Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan." JURNAL RISET AKUNTANSI 3, no. 1 (2025).

Yunita Eka Cahyani & Suwandi Suwandi (2025) 'Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan', JURNAL RISET AKUNTANSI, 3(1). doi: 10.54066/jura-itb.v3i1.2886.

Yunita Eka Cahyani; Suwandi Suwandi. Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan. JURNAL RISET AKUNTANSI. 2025;3(1).

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