Asset growth impact: Effectiveness of accounting information systems, Tri Hita Karana culture on financial performance
Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 19(01), 202–213
Article DOI: 10.30574/wjarr.2023.19.1.1302
Publication history:
Received on 23 May 2023; revised on 02 July 2023; accepted on 04 July 2023
Abstract:
Village Credit Institution has special characteristics that are different from other financial institutions, so that in its operations it is necessary to provide guidance and supervision. This study aims to prove the influence of the effectiveness of accounting information systems and the culture of Tri Hita Karana on financial performance and its impact on asset growth in Village Credit Institutions in Badung Regency. The method used in this research is quantitative with a sample of 94 Village Credit Institution. The analysis technique used is SEM-PLS. The results of this study indicate that: (1) The effectiveness of the SIA has a positive and significant effect on the financial performance of Village Credit Institutions; (2) Tri Hita Karana culture has a positive and significant effect on financial performance; (3) The effectiveness of Accounting Information System has a positive and significant effect on the growth of Village Credit Institution assets; (4) Tri Hita Karana culture has a positive and significant effect on asset growth; and (5) financial performance has a positive and significant effect on asset growth.
Keywords:
Accounting Information System; Tri Hita Karana Culture; Financial performance; Asset growth
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